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Edited version of your private ruling
Authorisation Number: 1012556910539
Ruling
Subject: Work related expenses - travel
Question
Are you entitled to claim travel expenses incurred to perform volunteer work outside of Australia?
Answer
No
This ruling applies for the following period:
Year ended 30 June 2013
The scheme commences on:
1 July 2012
Relevant facts and circumstances
You are a presenter in a workshop professional development program conducted in an overseas country by an international not-for-profit organisation.
You incur travel expenses in relation to your attendance at this workshop. You do not receive any remuneration for your service.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that you may deduct from your assessable income any loss or outgoing to the extent that:
· it is incurred in gaining or producing your assessable income; or
· it is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income.
As the travel, food and accommodation expenses incurred are in relation to voluntary work and not in gaining or producing assessable income, a deduction under section 8-1 of the ITAA 1997 cannot be allowed.
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