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Edited version of private advice
Authorisation Number: 1052002084695
Date of advice: 15 July 2022
Ruling
Subject: Deductions - other work-related expenses
Question
Can you claim a self-education deduction for the cost of aeronautical experience outside of your employment, in accordance with section 8-1 of the Income Tax Assessment Act 1997 (ITAA1997)?
Answer
Yes.The expenses relating to your external aeronautical experience are incurred in earning your assessable income and are deductible under section 8-1 of the ITAA1997 to the extent they have not been reimbursed.
This ruling applies for the following period:
Year ending 30 June 2022
The scheme commences on:
1 July 2021
Relevant facts and circumstances
• You are employed by a commercial aircraft company.
• To progress in your career you are required to obtain X hours of aeronautical experience.
• During your normal duties, only half of the of aeronautical fly time, counts towards your aeronautical experience.
• To expedite your hours, you supplemented your normal work duties with external aeronautical experience as each hour is counted in full.
• Your employer has approved external flying, outside of rostered working shifts, provided that you abide by legal and company-stipulated fatigue and rest requirements.
• You have paid the costs of your external aeronautical flying. Your employer has not contributed to the cost.
• You supplied a copy of your logbook, which contains the X external aeronautical flights recorded.
• You supplied a breakdown of the expenses you incurred in relation to the external flights.
• You provided receipts for fuel and the hire of the aircraft, you used for the external aeronautical experience.
• You supplied a position description.
• You provided a letter from your employer, confirming the hours have contributed to the total that you require to progress in your position.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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