| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1012283392427
This edited version of your ruling will be published in the public register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.
Ruling
Subject: Pet boarding expenses
Question
Are you entitled to a deduction for expenses incurred in boarding accommodation for your pets while you are travelling for work?
Answers
No.
This ruling applies for the following period:
Year ended 30 June 2012
The scheme commenced on:
1 July 2011
Relevant facts and circumstances
Part of your employment requires you to travel for work purposes.
You own pets.
When you are required to travel for work, you incur expenses in placing your pets into boarding accommodation.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
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 assessable income, except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income.
The expenses in maintaining a pet are considered to be private. The fact that you are required to place your pets in a boarding kennel when you travel on work purposes does not alter the fact that the expenses are private in nature. Additionally, the expenses are incurred to put you in a position to perform your work duties, rather than in the course of those duties.
As the expenses of boarding your pets are private in nature no deduction is allowable for the boarding costs under section 8-1 of the ITAA 1997.