Edited version of private advice

Authorisation Number: 1052045751286

Date of advice: 24 October 2022

Ruling

Subject: Self-education expenses

Question

Are you entitled to a self-education deduction for your tour costs to country Y?

Answer

Yes.

Based on the information provided to the Commissioner you are entitled to a deduction for your airfares. The study tour has the relevant connection with your current employment as a teacher. You are therefore entitled to a deduction for the airfares under Section 8-1 of the Income Tax Assessment Act 1997.

This ruling applies for the following period:

Year ended 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You work as a teacher of primary school students.

You teach year 1 students.

You work at a faith based school.

You have been to Country Y before.

You have family in Country Y.

You participated in a study tour.

Several other teachers from your school also attended.

In previous years other teachers from your school have attended the study tour.

Your employer reimbursed $1000 of the costs associated with the trip when you returned. You have reduced your deduction claim by the reimbursement amount.

Your employer highly recommended the study tour and advocated for teachers to attend the tour.

This study tour was for 10 days.

You extended the trip for a further 4 days to visit family in Country Y.

The trip enhanced your knowledge of the particular faith. Your employer places high importance on you sharing this knowledge with your students.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1