Deductibility of overseas travel expenses
This question we've been asked considers whether income tax deductions can be claimed for overseas travel costs (other than meal costs). It also covers how to apportion costs when only part of the total amount incurred is deductible.
Tax Information Bulletin Vol 34 No 9 - October 2022
This item replaces: Policy Statement “Overseas travel expense claims” published in Tax Information Bulletin Vol 7, No 2 (August 1995): 13.
Sections DA 1, DA 2, DB 50, EA 3 of the Income Tax Act 2007
Case F152 (1984) 6 NZTC 60,324
Case G5 (1985) 7 NZTC 1,011
Case K32 (1988) 10 NZTC 286
Case K48 (1988) 10 NZTC 397
Case L73 (1989) 11 NZTC 1,426
CIR v Banks (1978) 3 NZTC 61,236 (CA)
Cox v CIR (1992) 14 NZTC 9,164 (HC) at 9,176
Trustpower Ltd v CIR [2016] NZSC 91, (2016) 27 NZTC 22-061