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Edited version of your written advice
Authorisation Number: 1051385070190
Date of advice: 19 June 2018
Ruling
Subject: Work related expenses – Self-Education
Question
Are your course fees for the course “VLB Certified Brewmaster Course” allowable deductions?
Answer
Yes
Your self-education expenses for your course “VLB Certified Brewmaster Course” are allowable deductions. You have established connectivity to your current employment as a brewer, in accordance with the ATO view contained in Taxation Ruling TR 98/9 Income tax: Deductibility of self-education expenses incurred by an employee or a person in business.
This ruling applies for the following periods:
Year ended 30 June 20xx
Year ended 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
You are a full time brewer.
You duties include the following:
● Milling and handling grain and other raw materials
● Operating forklift
● Operate lauter/mash/kettle/whirlpool (brewhouse) to produce wort
● Clean (CIP) fermentation vessels and brite tanks
● Propagating and pitching yeast
● Maintain production and fermentation records
● Fining and / or filtration
● Dry hopping
● Tank transfers
● Carbonation of finished beer
● Bottling
● Keg cleaning and filling
● Perform quality control and quality assurance
● Serve and talk about beer at events
You have enrolled in “VLB Certified Brewmaster Course” in City A, Country B via email to acquire a professional qualification in brewing which will enable you to perform your current job at a higher level. The course is scheduled for early 20xx.
The course has fees; you have paid a deposit with the remaining value to be paid prior to the end of the financial year.
Your employer is providing an allowance to attend this course.
Your intention is to claim the deduction in the year the expenditure was incurred.
The Certified Brewmaster Course covers practice-oriented and up-to-date knowledge in the following fields:
● Raw materials/malting barley, hops, water, adjuncts, malt production, special malt
● Brewhouse, fermentation and maturation, wort production, cooling, pure yeast propagation,
● Filtration, pasteurisation, filling, cleaning and disinfection
Your full time position will be held while you are on study leave. Your employer has guaranteed a one year contract on return from the course.
Your partner will be accompanying you to City A, Country B.
You might travel after the course is completed but this is yet to be determined.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1