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Edited version of your written advice
Authorisation Number: 1013085722159
Date of advice: 7 September 2016
Ruling
Subject: Travel Expenses
Question
Are you entitled to claim travel expenses/airfares incurred to perform volunteer work outside of Australia?
Answer
No
This ruling applies for the following periods:
Year ended 30 June 2016
Year ended 30 June 2017
The scheme commences on:
1 July 2015
Relevant facts and circumstances
You volunteered your services overseas.
You incur travel expenses when you volunteer overseas.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
Reasons for decision
Work related expense
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) provides that you may deduct from your assessable income any loss or outgoing to the extent that:
• it is incurred in gaining or producing your assessable income; or
• it is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income.
As the travel, food and accommodation expenses incurred are in relation to voluntary work and not in gaining or producing assessable income, a deduction under section 8-1 of the ITAA 1997 cannot be allowed