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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051573087307

Date of advice: 28 August 2019

Ruling

Subject: Work-related self-education expenses

Question

Are you entitled to a deduction for overseas travel and accommodation costs for international travel for an elective unit?

Answer

Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

This ruling applies for the following period:

Year ended 30 June 20xx

The scheme commences on:

1 July 20xx

Relevant facts and circumstances

You are employed.

You were studying a course in Australia.

The course has a nexus to your employment.

The course has elective units.

You elected to undertake an international exchange subject as one of your elective units.

You attended an international university to undertake your course.

You incurred travel expenses and accommodation expenses.

You received paid study leave from your employer to attend the course.

Your employer was supportive of your attendance and the skills and knowledge you would obtain.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1


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