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Edited version of private ruling
Authorisation Number: 1011883683702
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Ruling
Subject: Work Related Expenses - Travel - Substantiation
Question
Are you entitled to claim a tax deduction for travel without a travel log?
Answer
No
This ruling applies for the following period:
Year ended 30 June 2009
The scheme commences on:
1 July 2008
Relevant facts and circumstances
You travelled overseas for two months.
You have kept the majority of your receipts for the expenses you incurred.
You did not keep a travel diary for the trip.
Relevant legislative provisions
Income Tax Assessment Act 1997 Division 900.
Reasons for decision
Division 900 of the Income Tax Assessment Act 1997 deals with special substantiation rules with regard to domestic and international travel. In order to be allowable, the travel expenses must satisfy the following two conditions:
1. Written evidence must be obtained by the taxpayer in respect of expenses relating to travel, regardless of the length of absence from home.
2. Travel records (i.e. a travel diary or similar document) must be kept by a taxpayer where the taxpayer has been away from home for six or more consecutive nights. The records must contain particulars of each business activity undertaken during the relevant travel. Entries must be made before the activity ends or as soon as possible afterwards, setting out:
· the nature of the activity,
· the day and approximate time when it began,
· how long it lasted, and
· where the activity took place.
In your case although you have kept the majority of your receipts for this trip, you did not keep any travel records to substantiate your overseas travel expenses. As such you are not entitled to a deduction for the expenses that you have incurred on this trip.