Income tax: are the costs incurred by teachers when travelling to their regular school to attend Parent and Citizens meetings, sports and other school functions able to be claimed as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

No. The journeys made by teachers travelling to their regular school are travel from their home to their place of work and home again . This is a private expense and the costs incurred in this travel are not deductible under Subsection 51(1).

Even if the journey is made outside normal school hours or is a second or subsequent trip it remains home to work travel and a private expense.