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Edited version of private ruling
Authorisation Number: 1011652890853
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Ruling
Subject: Deductions
Are you entitled to a deduction for expenses relating to your volunteer work?
No.
This ruling applies for the following period
Year ended 30 June 2010
Year ended 30 June 2011
Year ended 30 June 2012
Year ended 30 June 2013
The scheme commenced on
1 July 2009
Relevant facts
You undertake volunteer work for which you receive no assessable income.
You incur expenses for travel, accommodation and meals.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 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.
You have undertaken volunteer activities for which you have received no assessable income. Therefore, as you have not derived any assessable income from these activities, you are not entitled to a deduction for the expenses you have incurred in relation to it.