In general, business travel for spouses is considered a private cost and non-deductible if there is no direct relationship between the spouse and the business (paying for the travel).

Factors that might support a claim for the spouse’s travel expenses are:

  • The companion spouse or family member is employed full time in the business and is actively engaged on business activities while overseas
  • The taxpayer travelling on business must be accompanied because of ill health
  • An associated overseas organisation expects that a spouse should accompany a taxpayer
  • The taxpayer attends a conference and the spouse contributes in some integral way to the conference

Documentation supporting the claim should be kept; this includes the itinerary, details of the business conducted and business contacts made, the private portion of the travel and the total cost of the trip.

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