taxation Ruling IT 2409 (Addendum exists) - Income Tax : deductions allowable to civil marriage celebrants

What this ruling is about: This Office recently had occasion to consider the extent to which civil marriage celebrants are entitled to income tax deductions for expenses they incur in the course of carrying out their duties. 2. Civil marriage celebrants are appointed by the Attorney-General of Australia to act in an official capacity to perform marriage ceremonies. They are not employed by the Government or any other body but conduct their activities in a manner similar to that of a person carrying on a business. Their base of activity is usually their home. 3. In the normal course of events a couple who intend to marry will arrange an appointment with a celebrant to complete legal and administrative matters. The necessary documents are prepared by the celebrant who lodges them with the Registrar of Births, Deaths & Marriages. 4. The ceremony may be conducted at the celebrant's home or at other locations. They could include such diverse locations as a private home, a park or more formally at a restaurant, hall, reception lounge, hotel, floating restaurant or ferry. 5. A celebrant may attend a number of weddings on the same day. An effort is made by the celebrants to ensure that their clothing blends with that of the wedding party and is suitable to the formality of the occasion. It is said that celebrants change their outfits several times a day depending upon the number of weddings. 6. It is recognised that civil marriage celebrants incur a wide variety of expenses in carrying out their duties and performing marriage ceremonies. 7. Whether or not expenses incurred are allowable as income tax deductions depends largely on whether, in terms of sub-section 51(1) of the Income Tax Assessment Act, they can be said to be losses or outgoings incurred in gaining or producing assessable income and are not losses or outgoings of a capital, private or domestic nature. Where expenses are incurred in the acquisition of items of plant income tax deductions are allowable by way of depreciation. 8. While it is not practicable to provide an exhaustive list of all expenses which may be allowable as income tax deductions the following list illustrates the sorts of deduction which may be allowed. 9. Rates of depreciation are available from local branches of the Australian Taxation Office. 10. Civil marriage celebrants are not considered to be entitled to income tax deductions for the following items:- COMMISSIONER OF TAXATION 18 June 1987






View the Addendum notice for this document.


Legislative references: 51(1)
Subject references: CIVIL MARRIAGE CELEBRANTS ALLOWABLE DEDUCTIONS