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Edited version of private advice
Authorisation Number: 1052157077975
Date of advice: 11 October 2023
Ruling
Subject: Work-related self-education expenses
Question
Are you entitled to claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the expenses (accommodation, meals, transport, and airfare) you incurred undertaking training to become a specialist?
Answer
Yes.
Having considered your circumstances and the relevant factors, you are entitled to a deduction for your expenses under section 8-1 of the Income Tax Assessment Act 1997.
Further information on the Commissioner's view can be found in Taxation Ruling (TR) 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual. Information on self-education expenses you can claim, including how to calculate your claim, can be found on our website ato.gov.au by entering quick code QC 72166 into the search bar at the top right of the page.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
XX XX 20XX
Relevant facts and circumstances
You are employed as a registrar with a hospital.
Your employment commenced XX XX 20XX.
You were offered a specialist position provided you complete the necessary training.
On completing the training, you became a specialist and received a higher income.
You were required to complete training in an accredited hospital.
You secured an accredited training position at an overseas hospital.
Your employer agreed to retain your position and grant you leave without pay for the duration of your training.
You travelled to an overseas country on XX XX 20XX.
While overseas you shared short-term accommodation with one other person.
On completion of the training, you returned to Australia and recommenced work at the hospital at a higher pay scale.
The study you have completed has relevance to the duties of your current role.
You are completing the course to improve the specific skills and knowledge you require in your employment activities.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1