Private ruling: Travel expenses
Date of advice: 13 November 2020
Published: January 2021
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 2019

Ruling: Q1: Are the overseas travel expenses incurred for your attendance at a medical conference deductible in accordance with sections 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. It is accepted that the travel expenses incurred meet the requirements of Taxation Determination TD 2019/11 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2019-20 income year?

Relevant facts and circumstances: You are employed as a Senior lifeguard. You are required to ensure the safety of the public by providing effective and efficient safety and protection program. You are required to ensure public safety and protection by enforcing local laws. You are required to have the following qualifications: • Surf Life Saving Australia (SLSA) Bronze Medallion or APOLA POL2 Certificate or equivalent • Advanced Resuscitation Techniques • First aid certificate As per the SLSA website the course outcomes of Bronze Medallion include: • Safely perform a rescue using appropriate equipment and rescue techniques while following Surf Life Saving procedures. • Conclude rescue operations in line with Surf Life Saving policies and procedures. • Respond to an emergency situation requiring cardiopulmonary resuscitation (CPR). • Perform a primary victim assessment including cardiopulmonary resuscitation (CPR) and use of an automated external defibrillator (AED). • Respond to an emergency situation requiring first aid. • Perform a secondary victim assessment and apply appropriate first aid procedures. • Identify and manage victims with a suspected spinal cord injury. • Accurately report and convey first aid incident details to emergency response services while maintaining confidentiality of records and information in line with statutory and Surf Life Saving policies. You attended a Medical Care Conference Incorporating Integrated Healthcare Paramedicine & First Responders (the conference). A portion of the travel was for private purposes and you have apportioned the expenses accordingly.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1