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Edited version of private advice
Authorisation Number: 1051596198754
Date of advice: 17 October 2019
Ruling
Subject: Work related expenses
Question
Are you entitled to a deduction for travel, accommodation and taxi fares?
Answer
No.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You receive income protection payments.
Your employer requested that you see a doctor interstate.
You incurred costs in relation to airfares, accommodation and taxi fares.
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.
Generally medical expenses have no direct connection to the gaining or producing of assessable income. The medical expense relates to a personal medical condition and is private in nature.
You have incurred expenses in relation to travel to a doctor. You are receiving income protection insurance payments.
The expenses are of a private nature as they put you in a position to receive the insurance payments.
The expenses are not an allowable deduction under section 8-1 of the ITAA 1997.