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Edited version of private advice
Authorisation Number: 1051573087307
Date of advice: 28 August 2019
Ruling
Subject: Work-related self-education expenses
Question
Are you entitled to a deduction for overseas travel and accommodation costs for international travel for an elective unit?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following period:
Year ended 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
You are employed.
You were studying a course in Australia.
The course has a nexus to your employment.
The course has elective units.
You elected to undertake an international exchange subject as one of your elective units.
You attended an international university to undertake your course.
You incurred travel expenses and accommodation expenses.
You received paid study leave from your employer to attend the course.
Your employer was supportive of your attendance and the skills and knowledge you would obtain.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1