The answer to that question is answered by another asking another question(s).
Is the overseas or domestic travel for business or pleasure? Or is it a mix of both?
Is there a connection between incurring of the expenditure with the generating of income?

If the answer to the above question(s) is No, then it’s probably not tax deductible.

However if the answer to the question(s) is Yes, then you’re going to need to support the claim was indeed a business related trip by keeping records should it be challenged by the IRD such as:-

• the reasons for the trip – e.g. noted on invoices and/or dairy notes.
• the date of the trip
• A detailed itinerary
• receipts for the cost of car hire, and air, bus and taxi fares
• copies of invoices for accommodation, meals and incidentals
• split time spent on business versus non-business activities.
• Also, note in most scenarios GST can’t be claimed on overseas expenses – only expenses incurred in NZ can ( if not sure please ask)

So for example, you travel to Amsterdam for 10 days and say 5 days is purposed for attending related activities connected to how you earn a living, e.g. attend a relevant work related conference, see clients and 5 days is of a personal nature spent in Rotterdam, visiting family, sightseeing etc. Then say half the airfare would be deductible for tax purposes   and the expenses relating to the time in Amsterdam.

Each circumstance needs to be evaluated on its own merits, so please check with us first.
This article is just to provide advice of a general nature and should not be relied in place of a consulting with us first.

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