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Ruling
Subject: Travel expenses to accompany spouse
Question
Are you entitled to a deduction for airfares incurred to accompany your spouse to her work related conference?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
Your spouse attended an interstate work related conference as part of a requirement of her profession.
At the time of the conference you had a newborn child who was still breastfeeding.
You accompanied your spouse on this interstate conference to look after your child and take your child to your spouse during meal breaks.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1.
Income Tax Assessment Act 1997 Section 26-30.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing your assessable income, except where the outgoings are of a capital, private or domestic nature, relate to the earning of exempt income or are excluded by another provision of the taxation legislation.
To be deductible under this section an expense must have the essential character of an expense incurred in gaining or producing your assessable income.
We acknowledge the circumstances in relation to you accompanying your spouse, however you are not travelling in the course of earning your assessable income. Further to this the essential character of the expenditure is of a private or domestic nature. Accordingly, no deduction can be claimed by you under section 8-1 of the ITAA 1997 for these expenses
Additional information
Even though your spouse was travelling for a work related conference, she would not be entitled to claim a deduction for your travel expenses as your travel expenses are private in nature.
Also, section 26-30 of the ITAA 1997 prevents a deduction for expenses attributable to the travel of a relative where the relative accompanies a taxpayer while the taxpayer travels, but the relative does not carry out duties of employment.