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Edited version of private advice
Authorisation Number: 1052126069596
Date of advice: 18 July 2023
Ruling
Subject: Travel and accommodation expenses
Question
Is a deduction allowed under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the cost of the travel and accommodation you undertook for your training?
Answer
Yes. The travel and accommodation expenses incurred are deductible under section 8-1 of the ITAA 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 are a medical specialist.
At the start of your new contract, you travelled interstate for training to the head office, and on another occasion.
You incurred expenses for travel and accommodation.
You advised you did not receive any reimbursement for your travel and accommodation expenses.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1