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Edited version of private advice
Authorisation Number: 1051979503504
Date of advice: 5 May 2022
Ruling
Subject: Work related expenses
Question
Are you entitled to a deduction for the cost of upgrading your airfares when your travel is for work- related purposes?
Answer
Yes.
Based on the information provided to the Commissioner, you are entitled to a deduction under Section 8-1 of the Income Tax Assessment Act 1997 for upgrading your flights to business class when travelling for work purposes.
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are employed by a company.
You attended a meeting overseas earlier in the year for the company.
You were required to attend the meeting by your employer.
Your employer paid for your economy class airfares.
You upgraded the flights to business class at additional expense to you.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1