Income tax : university staff on overseas study leave: deductions for expenditure
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:May be releasedFOI number: I 1199612
Taxation Ruling No. IT 341 deals with the income tax deductions allowable for living and travelling expenses incurred by university staff on overseas study leave. Paragraphs 6 and 7 of the Ruling refer specifically to living expenses and state that claims of up to $10 per day may be allowed without query.
The statement in Ruling No. IT 341 that claims for living expenses up to $10 per day may be accepted without query is not now generally followed. Costs have considerably increased since the issue of the Ruling. Claims of this nature should be considered in the light of the circumstances of each case.
COMMISSIONER OF TAXATION
14 October 1985
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).