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Edited version of your private ruling
Authorisation Number: 1012534176408
Ruling
Subject: Travel
Question
Are you entitled to a deduction for expenses relating to your overseas trip?
Answer
Yes.
This ruling applies for the following period
Year ended 30 June 2014
The scheme commenced on
1 July 2013
Relevant facts
You were employed as a senior lecturer.
You also teach students in their role in working with people affected by epidemics.
You were invited to overseas countries for the purpose of conducting faculty practice.
Your employer confirms that it is a requirement that you complete faculty practice. However, they did not contribute financially to the trip.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Detailed reasons
Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) deals with general deductions and allows a deduction for all losses or outgoings to the extent to which they are incurred in gaining or producing assessable income, except to the extent that they are outgoings of a capital, private or domestic nature.
Taxation Ruling TR 95/14 which deals with work related deductions for teachers, states that a deduction is allowable for the costs incurred by an employee teacher in undertaking work-related travel. An example is where an employee teacher attends a seminar interstate.
In your case, the costs incurred in your overseas trip are work-related and you are entitled to a deduction for these costs.