To make an overseas trip a tax deduction in Australia, what do I need to do?
I looked on the ATO site and couldn't find anything so please don't just give me the URL. I would really like someone to spell it out for me.
Thanks.
Answers:
It can depend on your individual circumstances and your purpose for travel and also whether you are travelling for business or employment. So without your full story no one is going to able to spell it our for you. Some prior communication with "the office" you are visiting may support your claim. If you were travelling partly for leisure you may be required to apportion your claim on a business purpose and relevant expenditure basis rather than a time % basis. Here is a list of other (relevant but not individually conclusive) factors that the ATO would consider if you were applying for a private ruling for example and it's a pretty good guide:
Overseas travel expenses
What was the purpose of the trip overseas?
Details of your current employment duties and how the travel relates to your employment.
If you have already undertaken your travel, provide a copy of your travel diary.
Did your employer request that you travel overseas?
Did you receive a travel allowance from anyone or were you reimbursed for any of the expenses incurred? If so, how much did you receive?
Did you take any leave to travel overseas? If yes, what type of leave did you take?
What date did you leave Australia and what date did you return?
Did the trip contain a private component? If yes, provide details.
How did you apportion expenses to cover the private component?
Did anyone accompany you on the trip overseas? If yes:
Who and what was your relationship with them?
What did they do while you were doing work-related activities?
Have you claimed, or do you intend to claim, any expenses for this person?
What expenses did you incur or will you incur on the trip overseas? Include amounts, dates and details on how you calculated these (if required).
Do you have evidence to substantiate the expenses (for example, a diary or receipts)? If yes, provide copies.
Keeping a travel diary and all your receipts is a good idea. Why don't you call the ATO or speak with your accountant if you're still not sure?
It has to be a Legitimate Business Trip...NOT a Vacation you trying to write off to get it for free.
Gary is correct. Essentialy that's what it comes down to i.e. the nexus between assessable income and expenses.
Generally speaking, if the other office doesn't know that you're visiting, maybe one can argue that it's not a business trip at all?
To further substantiate your claim that it is indeed a legitimate business travel or work related travel, you may want to keep a travel diary, outlining where you go, what you do over there etc.
If somewhere along the trip you do some private travel, you will have to reasonably pro-rata the cost.
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