Taxation Determination

TD 93/113

Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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FOI status:

may be releasedFOI number: I 1215285

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. No. The journeys made by teachers travelling to their regular school are travel from their home to their place of work and home again . This is a private expense and the costs incurred in this travel are not deductible under subsection 51(1).

2. Even if the journey is made outside normal school hours or is a second or subsequent trip it remains home to work travel and a private expense.

Example: A teacher is required to attend his school's annual parent-teacher night at 7 pm. He leaves school in the afternoon and then returns to attend the meeting in the evening. He is not entitled to a deduction for the cost of travelling to the school to attend the meeting.

Commissioner of Taxation

Previously issued as Draft TD93/D112


ATO references:

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 112;
IT 2543;
MT 2027

Subject References:
home to work travel;
teachers travel expenses

Legislative References:
ITAA 51(1)

TD 93/113 history
  Date: Version: Change:
You are here 17 June 1993 Original ruling  
  12 July 2017 Withdrawn