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Edited version of private ruling
Authorisation Number: 1011746537374
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Ruling
Subject: Dog boarding expenses
Question:
Are you entitled to claim a deduction for the boarding costs for your dog while you are working away from home?
Answer:
No
This ruling applies for the following period
Year ending 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
You are required to travel away from home for work for various periods of time.
Whilst you are travelling for work you incur costs to place your pet dog in a boarding kennel.
The boarding kennel costs are not reimbursed by your employer.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income.
The expenses in maintaining a pet dog are considered to be private. The fact that you are required to place your dog in a boarding kennel when you travel on work purposes does not alter the fact that the expenses are private in nature. As the expenses of boarding your dog are private in nature no deduction is allowable for the boarding kennel costs under section 8-1 of the ITAA 1997.
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