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Edited version of private advice
Authorisation Number: 1051791621307
Date of advice: 17 December 2020
Ruling
Subject: Income tax - work related expenses
Question
Are you entitled to a deduction for peer supervision fees incurred to maintain your professional licence?
Answer
Yes. Your peer supervision fees are deductible, as it is accepted the expense meets the requirements detailed under Income Tax Assessment Act 1997 section 8-1. Further information about 'Deductions you can claim' can be found by searching ' QC 31967' on ato.gov.au
This ruling applies for the following periods:
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You work in the health industry.
You undergo peer supervision at a cost of $XX a session.
You incur this cost and are not reimbursed.
The supervision cost is a requirement for your ongoing professional development and to maintain your relevant industry licence.
The peer supervision enables you to debrief with an experienced peer after each week of conducting sessions with clients.
You provided a copy of the relevant guidelines which shows that you must complete peer supervision to satisfy Continuing Professional Development requirements and to maintain your license registration.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1