Edited version of private advice

Authorisation Number: 1051972766967

Date of advice: 13 April 2022

Ruling

Subject: Work related expenses

Question 1

Can you claim a deduction for the Special Assessment fee for the professional training program?

Answer

Yes

Question 2

Can you claim a deduction for the Specialist Comparability Placement fee?

Answer

Yes

Having considered your circumstances and the relevant factors, you are entitled to a deduction for your fees under section 8-1 of the Income Tax Assessment Act 1997. Further information on the Commissioner's view can be found in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business. Information generally on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC 31970.

This private ruling applies for the following period:

Year ended 30 June 2021

The scheme commences on:

1 July 2020

Relevant facts and circumstances

You are an Australian resident for taxation purposes.

You are a medical professional and completed specialist medical training outside of Australia or New Zealand.

To be eligible and recognised equivalent to Australian and New Zealand standards you undertook the necessary assessments so you can practice in this medical field.

You commenced employment in 20XX in your medical field as a graduate.

In 20XX, you paid the Specialist Assessment fee to the medical board.

On DDMMYYYY the medical board, found you suitably comparable to the Australian and New Zealand standards.

You commenced new employment as a recognised medical professional.

In 20XX, you paid the Specialist Comparable fee to the medical board.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1