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Edited version of private advice

Authorisation Number: 1051780377205

Date of advice: 13 November 2020

Ruling

Subject: Travel expenses

Question

Are the overseas travel expenses incurred for your attendance at a medical conference deductible in accordance with sections 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes. It is accepted that the travel expenses incurred meet the requirements of Taxation Determination TD 2019/11 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?

This ruling applies for the following period:

Year ended 30 June 2020

The scheme commences on:

1 July 2019

Relevant facts and circumstances

You are employed as a Senior lifeguard.

You are required to ensure the safety of the public by providing effective and efficient safety and protection program.

You are required to ensure public safety and protection by enforcing local laws.

You are required to have the following qualifications:

•         Surf Life Saving Australia (SLSA) Bronze Medallion or APOLA POL2 Certificate or equivalent

•         Advanced Resuscitation Techniques

•         First aid certificate

As per the SLSA website the course outcomes of Bronze Medallion include:

•         Safely perform a rescue using appropriate equipment and rescue techniques while following Surf Life Saving procedures.

•         Conclude rescue operations in line with Surf Life Saving policies and procedures.

•         Respond to an emergency situation requiring cardiopulmonary resuscitation (CPR).

•         Perform a primary victim assessment including cardiopulmonary resuscitation (CPR) and use of an automated external defibrillator (AED).

•         Respond to an emergency situation requiring first aid.

•         Perform a secondary victim assessment and apply appropriate first aid procedures.

•         Identify and manage victims with a suspected spinal cord injury.

•         Accurately report and convey first aid incident details to emergency response services while maintaining confidentiality of records and information in line with statutory and Surf Life Saving policies.

You attended a Medical Care Conference Incorporating Integrated Healthcare Paramedicine & First Responders (the conference).

A portion of the travel was for private purposes and you have apportioned the expenses accordingly.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

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