Income tax: is expenditure incurred by a taxpayer in the course of undertaking unpaid work for a charitable organisation deductible?

The determination states that expenditure incurred by a taxpayer in the course of undertaking unpaid work for a charitable organisation is not deductible under the general deduction provisions as it is not incurred in gaining assessable income, and is not deductible as a gift because there is no transfer of money or property to the deductible gift recipient.

The arrangements dealt with in TD 93/185 are now covered by TR 2005/13 , which issued today.