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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1013085722159

Date of advice: 7 September 2016

Ruling

Subject: Travel Expenses

Question

Are you entitled to claim travel expenses/airfares incurred to perform volunteer work outside of Australia?

Answer

No

This ruling applies for the following periods:

Year ended 30 June 2016

Year ended 30 June 2017

The scheme commences on:

1 July 2015

Relevant facts and circumstances

You volunteered your services overseas.

You incur travel expenses when you volunteer overseas.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

Reasons for decision

Work related expense

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:

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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