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Edited version of private advice
Authorisation Number: 1051585279600
Date of advice: 25 September 2019
Ruling
Subject: Business deduction
Question
Are your first aid training expenses deductible?
Answer
Yes.
Your first aid training expenses are deductible, as it is accepted the expenses are business expenses in accordance with Section 8-1 of the Income Tax Assessment Act (ITAA) 1997. Further information about business expenses can be found by searching ' QC 33867 ' on ato.gov.au
Question
Are your first aid training expenses deductible?
This ruling applies for the following periods:
Year ended 30 June 2020
The scheme commenced on:
1 July 2019
Relevant facts
The company operates a business.
The nature of the business requires employees to work in geographically remote and isolated locations.
Employees are often required to work independently.
The company has recently undertaken a review of the safety management systems and as a result has decided to make it compulsory for the employees to receive first aid training.
The company will either conduct the training onsite or at a training facility.
The company has currently XX employees.
The company is considering employing more staff in the future.
The company will pay for the cost of the first aid training.
The cost of the training is approximately $XX per person
The company will pay for the cost of the first aid training.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1.