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Edited version of private advice
Authorisation Number: 1051597666748
Date of advice: 21 October 2019
Ruling
Subject: Self-education expenses
Question
Are your travel costs associated with your self-education expenses deductible?
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
Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income.
If an expense is partly for your self-education and partly for other purposes, you can only claim the amount that relates to your self-education as a deduction.
This ruling applies for the following period:
Year ended 30 June 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are currently employed as a xxxxxx.
You were approached by an internationally recognised xxxxxxx to assist in the presentation of workshops at international locations during the financial year ending 30 June 20XX
Whilst overseas you ran workshops on most days whilst travelling to new locations. You have provided a travel diary detailing your travel and the associated teaching workshops and seminars.
The travel diary provided demonstrates the primary purpose of your travel was to fulfil your teaching commitments and to support you in your career development with your current employer by learning international trends and gaining enhanced skills
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1