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Edited version of your private ruling
Authorisation Number: 1012298897748
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 fac sheet has more information.
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Ruling
Subject: Work related expenses - change of name
Question:
Is the cost of changing your name to a fully Anglicised name deductible as a work related expense?
Answer:
No
This ruling applies for the following period:
Year ended 30 June 2013
The scheme commenced on:
1 July 2012
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are employed by government department.
You were informed by your department that IT integration meant your full given name would be used instead of your Anglicised name in your work email address.
You had successfully applied to have a fully Anglicised alias for work to combat ethnic and racial discrimination.
You have been informed by your department that in order for you to maintain a fully Anglicised name for work purposes you would need to legally change your name.
This is because the department has no policy supporting the use of assumed names, and even if it did the IT system to be rolled out would not support the change of last name unless the change was made by legal process.
Disclosure of your full name is a work requirement. Your full name goes out in all written correspondence to the public.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Section 8-1 of the ITAA 1997 allows a deduction for all losses or outgoings to the extent that they are incurred in gaining or producing the taxpayer's assessable income or are necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income. However, no deduction is allowed to the extent that the losses or outgoings are of a capital, private or domestic nature or are necessarily incurred in gaining or producing exempt income.
You have made the choice to change your name to your Anglicised name due to concerns over ethnic and racial discrimination.
Your employer does not require you to change your name to your Anglicised name.
In your case the expenses paid by you for the purposes of changing your name are not directly incurred in carrying out your income producing activities and as such, no deduction is allowable.