| Disclaimer 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 private advice
Authorisation Number: 1051780377205
Date of advice: 13 November 2020
Ruling
Subject: Travel expenses
Question
Are the overseas travel expenses incurred for your attendance at a medical conference deductible in accordance with sections 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
Yes. It is accepted that the travel expenses incurred meet the requirements of Taxation Determination TD 2019/11 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?
This ruling applies for the following period:
Year ended 30 June 2020
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You are employed as a Senior lifeguard.
You are required to ensure the safety of the public by providing effective and efficient safety and protection program.
You are required to ensure public safety and protection by enforcing local laws.
You are required to have the following qualifications:
• Surf Life Saving Australia (SLSA) Bronze Medallion or APOLA POL2 Certificate or equivalent
• Advanced Resuscitation Techniques
• First aid certificate
As per the SLSA website the course outcomes of Bronze Medallion include:
• Safely perform a rescue using appropriate equipment and rescue techniques while following Surf Life Saving procedures.
• Conclude rescue operations in line with Surf Life Saving policies and procedures.
• Respond to an emergency situation requiring cardiopulmonary resuscitation (CPR).
• Perform a primary victim assessment including cardiopulmonary resuscitation (CPR) and use of an automated external defibrillator (AED).
• Respond to an emergency situation requiring first aid.
• Perform a secondary victim assessment and apply appropriate first aid procedures.
• Identify and manage victims with a suspected spinal cord injury.
• Accurately report and convey first aid incident details to emergency response services while maintaining confidentiality of records and information in line with statutory and Surf Life Saving policies.
You attended a Medical Care Conference Incorporating Integrated Healthcare Paramedicine & First Responders (the conference).
A portion of the travel was for private purposes and you have apportioned the expenses accordingly.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1