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Edited version of private ruling
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Ruling
Subject: deductions for volunteer work
Question
Are you entitled to claim a deduction for expenses incurred while carrying out volunteer work?
Answer: No.
This ruling applies for the following period
Year ending 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
You have recently retired and provide 2 to 3 days of voluntary service per week.
You do not receive any income or allowances for these services.
You have incurred significant expenses in relation to travel either by public transport or car to various volunteer sites.
You have also incurred expenses for the purchase of protective clothing in relation to this volunteer work.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 states that you can deduct from your assessable income any loss or outgoing to the extent that it is incurred in gaining or producing assessable income and is not capital, private or domestic in nature.
In your case you do not receive assessable income in respect of your volunteer work. The expenses you incur in order to perform your volunteer work are not related to the gaining or producing of assessable income. Therefore you are not entitled to a deduction for these expenses.