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  • Common expenses R–S

    Details on claiming common employee travel agent expenses for:

    Repairs to tools and equipment

    You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related portion.

    Self-education expenses

    You can claim a deduction for self-education expenses if it is directly related to your current employment as an employee travel agent and it:

    • maintains or improves the skills and knowledge you need for your current duties
    • results in or is likely to result in an increase in your income from your current employment – such as a certificate three in travel.

    You can't claim a deduction if the education is only related in a general way or is designed to:

    • enable you to get employment
    • obtain new employment
    • open up a new income-earning activity.

    For example, you can't claim the cost of a Bachelor of Hotel Management to get a job as a hotel manager.

    Self-education expenses include fees, travel expenses (for example, attending a conference interstate), transport costs, books and equipment. You usually have to reduce your self-education expenses by $250 – that is, the first $250 of expenses for self-education are not deductible.

    See also:

    Seminars, conferences and training courses

    You can claim for the cost of seminars and conferences that relate to your work as an employee travel agent.

    Example: deductible course

    Sylvia attended a one day course designed to update travel consultants on changes in electronic ticketing. Sylvia can claim a deduction for course fees and travel costs as it is a training course to update or improve her skills enabling her to work more efficiently in her current employment.

    End of example


    Example: non-deductible course

    Lionel attended a one day course on lifestyle management to help him with managing his work and personal life balance. This course is of a general nature and is not sufficiently related to Lionel’s work as a travel agent for his expenses to be deductible.

    End of example

    For more employee travel agent expenses, see

      Last modified: 27 Mar 2019QC 19099