出行，公私目的个一半，那费用能否部分退税？

ewanka

出国，其中参加一个2-3天专业会议，涉及的费用包括会费和几天吃住， 剩下的10天时间私人旅行。

不是很清楚，想问一下：像这样性质的出行，参会费用应该可以部分退税，对吧？ 那参会几天的吃住部分也能否同样退税？  

来回机票完全不能退税吗？

jeff_lawsons

Refer to paragraphs 64 to 70 of the ATO TR 98/9.

Although the Ruling relates to apportionment of travel expenses for self education expenses, the same principle can be applied to business related travel.

If you travel to the conference and combine this with a holiday, you need to take into account the dominant purpose for the trip. If the main purpose of the trip is to have a holiday and the conference is incidental to that main purpose, you cannot claim a deduction for the cost of the airfare. You may be able to claim local expenses directly related to the conference and a proportion of accommodation expenses for the 2-3 days.

However, if the travel is undertaken equally for income producing purposes and private purposes, the ATO's view is that it would be appropriate to apportion all the expenses equally between the purposes, this would include airfare.

The link to TR 98/9 can be found at the link below:

http://law.ato.gov.au/atolaw/vie ... TR989/nat/ato/00001