| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051439336303
Date of advice: 9 October 2018
Ruling
Subject: WRE – self-education, travel, accommodation and course fees
Question
Are you eligible to claim work related expenses for travel, accommodation and industry related workshops from an overseas trip?
Answer
Yes
A deduction is allowable for the costs of attending conferences, seminars and workshops designed to maintain or increase knowledge, ability or skills in the performing artist’s profession. There must be a relevant connection between the conference etc. and the income-earning activities of the employee. The conferences, courses or seminars may be held in Australia or overseas.
Based on the information above, you are either self-employed or an employee attending these workshops to enhance your dance skills, therefore, you are able to deduct these expenses within the appropriate tax years.
This ruling applies for the following periods
Year ending 30 June 2018
Year ending 30 June 2019
The scheme commenced on
1 July 2017
Relevant facts and circumstances
You attained a Bachelor of Arts.
You are an independent artist and sometimes work as a sole trader and at other times, an employee for various choreographers.
You are currently employed with a choreographer and will be attending a two week development course to further improve your skills in preparation for a relevant festival.
As part of your career development you are required to travel overseas to attain new bodies of information.
You attend workshops to advance your skills and broaden your knowledge in the industry, therefore, making you more employable to various relevant employers in Australia.
You purchased flights to attend various overseas workshops and paid for food and accommodation expenses.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
Income Tax Assessment Act 1997 section 405-25(2)