Overseaes travel claims PDF Print E-mail

We are often asked what costs can I claim while overseas?


The main purpose of the trip needs to be identified; there are three situations:-

1. Business is the prime purpose of the trip

If the holiday element was incidental to business, the airfares would be fully deductible and the cost of accommodation and meals for the days (or the portion of time) spent on business would also be deductible.

2. The trip is partly business and partly holiday

If business and holiday elements were both reasons for the trip, a fair and reasonable apportionment of all costs should be undertaken. A ratio of days spent on business to days spent on holiday would seem reasonable.

3. Prime purpose is holiday

If the work-related aspect was incidental to the holiday, expenses such as air fares would not be deductible; however, the accommodation and meals for the days on business would still be deductible.

Documents to Support Business

Travel Information the IRD may ask you to supply includes: the itinerary, business conducted, diversions from the business itinerary for private purposes, receipts and proof of payment for items of expenditure and the total cost of the trip.

We also suggest you keep a diary while you are away recording details of who you visited and business undertaken. Most business trips require some preparation. There will usually be telephone calls and letters arranging appointments. IRD may call for all the evidence, so be sure to include this if required. Similarly, when you get back to New Zealand there will be follow up calls, letters etc.

DISCLAIMER: The information contained in this document is for information purposes only and should not be relied upon as a substitute for professional advice. For further information and advice please contact Whaley Harris Durney Chartered Accountants.