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Edited version of private advice
Authorisation Number: 1051620211608
Date of advice: 17 December 2019
Ruling
Subject: Self-education expenses - CPD activity - travel, meals and accommodation
Question
Are you entitled to a deduction for travel, meal and accommodation expenses incurred to undertake a continuing professional development (CPD) activity?
Answer
Yes. Your income earning activities are based on the exercise of a skill or some specific knowledge and the CPD activity enables you to maintain or improve your skill or knowledge. Further information regarding the deductibility of self-education expenses can be found in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business or by searching 'QC 31970' on ato.gov.au
This ruling applies for the following period
Year ending 30 June 2018
The scheme commenced on
1 July 2017
Relevant facts and circumstances
You are employed as a physiotherapist.
You are required to undertake a minimum of 20 hours of CPD activities throughout the year.
You flew from XXXX to XXXX to undertake a CPD activity.
Your primary purpose for the trip was to gain experience and develop your professional skills for CPD reasons.
You did not travel with your family and did not attend any private activities or events during your stay.
You incurred expenses for travel, meals and accommodation in relation to the CPD activity.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1