Volunteering expenses

Hi, totally unrelated to property, but I hope an accountant on here can advise me, if you are a member of a volunteer organisation eg CFA / SES etc, are you able to claim any of your expenses against tax eg uniform, training materials?

Many thanks

JB
 
From the ATO website:

The income tax law contains no specific deductions for voluntary work expenses. As voluntary work is usually unpaid, payments to volunteers are generally not assessable income. For this reason, most expenses incurred in voluntary work are not tax deductible.

However Chan and Naylor published this in 17/12/2013:

The exception to this principle is where the expenses incurred are in relation to the gaining or producing of assessable income. In this instance a taxpayer may be entitled to claiming certain expenses as a tax deduction provided it is not capital, private or domestic in nature. Some common expenses that may be claimed as a tax deduction include items in relation to:

Travel;

Uniforms; and

Safety equipment.

Expenses will need to be apportioned where there is a private component as only the income-producing portion is an allowable deduction.
 
No. Never deductible. Simple. Terry mentions s 8-1 and it is very clear that deductions are Only available where they are incurred in deriving income. No income no deduction
 
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