I am traveling overseas for a work-related business trip. All expenses have been paid by my employer. I am 6ft 5in tall so have paid for a business class airfare upgrade out of my own pocket. Can I claim the $3464 as a deduction. I have proof of payment for the cost of the upgrade.
Hi @DavidG1961,
You can't claim a deduction for the upgrade. It's a personal choice for comfort, not a required expense to earn your income.
The basic travel expenses that your employer has paid are what's necessary for your work trip.
To claim a deduction for a work-related expense, it must be directly related to earning your income.
Hi @DavidG1961,
You can't claim a deduction for the upgrade. It's a personal choice for comfort, not a required expense to earn your income.
The basic travel expenses that your employer has paid are what's necessary for your work trip.
To claim a deduction for a work-related expense, it must be directly related to earning your income.
Hi Jay, there was a previous post and reply from ATO that contradicts your reply, can you confirm please your statement?
The link to the other post is: https://community.ato.gov.au/s/question/a0JRF000000mnsr2AA/p00275460?referrer=a0N9s000000Dac8EAC
Hi Jay, there is also another post with a reply from ATO that says the upgrade is deductible, although this situation the person is a sole trader, same principles would apply? https://community.ato.gov.au/s/question/a0JRF000003IXLZ2A4/p00372804?referrer=a0N9s000000Dac8EAC
Hi Jay, there is also this private ruling: https://www.ato.gov.au/law/view/print?DocID=EV%2F1052133436552
Hi @lat7899,
While the rulings you’ve included are a good starting point to help you decide whether you need your own ruling, they only apply to the individual or entity who requested them.
You can’t rely on this info for your own tax situation. It isn’t binding and doesn’t protect you from extra tax, penalties or interest. It also can’t be used to support your position, as each situation needs to be considered based on its own facts.
Based on what you’ve shared, if your circumstances are unique you may wish to apply for a private ruling so you can get advice specific to your situation.
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