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Edited version of your written advice
Authorisation Number: 1051387201557
Date of advice: 19 June 2018
Ruling
Subject: Self- education expenses
Question
Can you claim a deduction under section 8-1 of the ITAA 1997 for the costs you incurred in attending work related study tours and conferences in Netherlands?
Answer
Yes
Taxation Ruling TR 98/9 sets out the Commissioner's view in relation to the deductibility of self-education expenses under section 8-1 of the Income Tax Administration Act 1997. Self-education expenses that are allowable under section 8-1 of the ITAA 1997 include course or conference fees, airfares incurred on overseas study tours, on work-related conferences or seminars and where a taxpayer is away from home overnight, accommodation and meals expenses incurred on overseas study tours, on work-related conferences or seminars, or attending an educational institution.
Based on the information provided we accept that there is a nexus between your income earning activities and your self-education expenses. Therefore, you are entitled to a deduction for the costs incurred in relation to your overseas study tour.
This ruling applies for the following period:
Financial year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are an Australian resident for taxation purposes.
You are employed by the City A, State B as a travel smart officer with road planning and development services. Your duties are to research, promote and consult over safe biking practices within the community as well as providing policy input to major roadworks and bike path upgrades and maintenance.
You were invited to attend a study tour and bicycling policy conferences in Country AB, based on your position.
You were paid your normal wage to attend the study tour and conferences by your employer however were not paid a travel allowance. You did not use leave as you were considered to be travelling on work time.
You did receive a discount on your registration fee due to being a finalist in the cycling luminary award 20XX.
The trip was XY days and involved conferences, masterclasses, workshops and meetings, site visits and international science colloquium.
You incurred costs for the conference registration fees, airfares, accommodation, travel insurance, meals, incidentals and bike hire.
You were not accompanied on the tour by anyone else.
You have implemented the knowledge gained on your tour in your work via your input to and consultation on projects inclusive of bike wheeling ramps in stair cases, speed hump trials on paths, bike boulevard designs, glow in the dark path trials and road construction modifications for protected bikeways.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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