INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
This section does not apply to travel on or after 1 July 1997.
Section 26-30 (Relative's travel expenses) of the Income Tax Assessment Act 1997 deals with the deductibility of relatives' travel expenses.
(a) performing duties as an employee of an employer; or
(b) a business carried on by the person for the purpose of gaining or producing assessable income;
is accompanied during a particular period by a relative of the person in circumstances where:
(c) the relative is not an employee of the employer of the person, or is not an employee of the person, as the case may be;
(d) the relative is an employee of the employer of the person, or is an employee of the person, as the case may be, and during that period performs no substantial duties as such an employee; or
(e) the relative is an employee of the employer of the person, or is an employee of the person, as the case may be, and:
(i) the duties performed during that period by the relative as such an employee are incidental to the duties, or business, as the case may be, of the person; and
(ii) it is reasonable to conclude that, but for the personal relationship between the person and the relative, the relative would not have accompanied the person during that period;
a deduction is not allowable to the person, and, in a case where paragraph (a) applies, is not allowable to the employer of the person, under section 8-1 of the Income Tax Assessment Act 1997 in respect of a loss or outgoing incurred in respect of the travel, to the extent to which the loss or outgoing is attributable to the relative.
The rule in subsection (1) does not apply to expenditure incurred by the provider of a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ), if the expenditure is in respect of the provision of the fringe benefit.
In this section:
and ``employer'' have the meanings given by section 221A .
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.