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Edited version of your private ruling
Authorisation Number: 1012469916689
Ruling
Subject: Child support payments
Question
Can you claim a deduction for your Child Support payments?
Answer
No
This ruling applies for the following period
Year ending 30 June 2013
The scheme commenced on
1 July 2012
Relevant facts
You pay for your children's medical, education and other general living costs by way of Child Support payments.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Income Tax Assessment Act 1997 Paragraph 26-40(b)
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for all losses or outgoings to the extent that they are incurred in gaining or producing 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 where the losses or outgoings are of a capital, private or domestic nature or another provision prevents the taxpayer from deducting it.
In your case the expenses that you incur in supporting your children are not allowable as a deduction under section 8-1 of the ITAA 1997 as they are not incurred in gaining or producing assessable income and are also private in nature.
It further states in paragraph 26-40(b) of the ITAA 1997, that you cannot deduct expenses for maintaining your child under 16 years of age.