Edited version of private advice

Authorisation Number: 1052235741483

Date of advice: 27 March 2024

Ruling

Subject: Self-education expenses

Question 1

Are you entitled to a self-education deduction for course you are going to undertake in Country Z?

Answer

Yes. Based on the information provided to the Commissioner the course you intend on doing in Country Z is deductable under Section 8-1 of the Income Tax Assessment Act 1997.

The course has the relevant connection with your current employment.

Question 2

Are you entitled to a self-education deduction for your airfares from Australia to Country Z and back?

Answer

Yes. Based on the information provided to the Commissioner you can claim the cost of your airfares to and from Country Z as a deduction under Section 8-1 of the ITAA 1997.

The course you will be studying in Country Z has the relevant connection to your current employment.

This ruling applies for the following period:

Year ending 30 June 20XX

The scheme commenced on:

30 June 20XX

Relevant facts and circumstances

You are employed in Australia.

Your employer is an industry advocacy body.

You have been employed full-time in your current position for several months.

You are reporting directly to the CEO. Your formal duties and role include:

Core responsibilities

•         Develop detailed briefing papers that position your employer to speak with authority on key topics.

•         Provision of high-level expertise in the relevant areas and/or public policy to provide timely, accurate, accessible. and fit-for-purpose advice on complex issues.

•         Analyse qualitative and quantitative data sets.

•         Provide timely and accurate high level strategic analysis to your employer.

•         Anticipate and assess the impact of changes in Government policy.

•         Prepare, review. and advise on policy reports, briefing papers, speeches, government submissions and discussion papers on current and emerging issues with a view to facilitating evidence-based advocacy.

•         Communicate with, negotiate, and influence internal and external stakeholders.

•         Contribute to fostering a positive team culture and participate in planning and decision-making.

•         Perform other tasks and duties as required by the Chief Executive.

•         This requires the following broader range of skills and responsibilities:

•         Academic qualifications in economics or other fields relevant to public policy are required.

•         Strategic judgement in developing robust and innovative policy advice using economic frameworks and translating strategic vision into policy and advice in a way that everyone understands.

•         Solve complex and ambiguous problems by interpreting and synthesising information, including data.

•         Excellent written and oral communication skills, and an ability to communicate complex and technical concepts succinctly.

•         Strong interpersonal skills and ability to collaborate with different skill sets and views.

•         Initiative, resilience, and ability to manage competing and changing priorities.

•         Understand the variability of the speed at which work is required given the need for your employer to match the speed of policy changes and issues here and overseas.

The course you have applied for is being held on-premises at an overseas educational facility starting later in the year. The course is designed to help promising people to gain the skills needed for practical, effective leadership while increasing human and social capacity to contribute to the common good. The course covers traditional topics including strategy, negotiations, and team building, as well as emerging issues such as technology management, cyber security, and diversity leadership.

According to the course overview, during the course, you will explore issues such as cooperative versus competitive interactions with governmental agencies, political appointees, the media, as well as private sector organisations and individuals. Through analysis of the experience and interactive discussions about the critical choices made, you will gain valuable insights, training, and practice in making challenging leadership decisions about actual situations in real time.

The course is directly relevant to your current employment because it provides a strategic approach and framework for generating solutions for a range of complex issues. It will help transform your capabilities to influence by working through the agency of others, making effective use of their administrative authority and managerial resources. In addition, the course will help you to:

•         Identify and analyse the challenges and opportunities facing your employer and address them.

•         Develop strategic plans of action using communication, negotiation, and coalition-building skills.

•         Manage the tensions between long-term policy goals and short-term political pressures.

•         Help create an organisational environment that is responsive to change, but also true to its purpose and tradition.

Your employer encourages you to seek development opportunities.

You will be taking annual and personal leave to be able to do the course.

Your employer is not contributing anything toward the cost of the course or the airfares.

You will pay the invoice for the course in the relevant income year.

There is no personal aspect involved in your travel to Country Z.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

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