Private ruling: Travel Expenses
Date of advice: 25 June 2018
Published: September 2018
Ruling period: Period ending 30 June 2015
Date scheme commenced: 1 July 2014

Ruling: Q1: Can you claim a deduction under section 8-1 of the ITAA 1997 for the costs you incurred under your work related Professorship in xxxx, attending work related research projects in xxxx and work conferences in xxxx and xxxx. | A1: Yes Taxation Ruling TR 98/9 sets out the Commissioner's view in relation to the deductibility of self-education expenses under section 8-1 of the Income Tax Administration Act 1997 . Self-education expenses that are allowable under section 8-1 of the ITAA 1997 include course or conference fees, airfares incurred on overseas study tours or sabbatical, on work-related conferences or seminars and where a taxpayer is away from home overnight, accommodation and meals expenses incurred on overseas study tours or sabbatical, on work-related conferences or seminars, or attending an educational institution. Based on the information provided, we accept that there is a nexus between your income earning activities and your travel expenses. Therefore, you are entitled to a deduction for the costs incurred in relation to your overseas research projects and work conferences. Please note that the substantiation requirements for work related expenses apply. Refer to Division 900 of the ITAA 1997.


Relevant legislative provisions: You are a Professor of xxxx at xxxx. | As a Professor under the terms of your employment you are required to have an international reputation as a leader in your field. All Professors’ at xxxx are required to engage in international research and attract as much external funding and support for such research. | Under the invitation of Professor xxxx from the University xxxx, you applied for and were successfully appointed a visiting Professorship at xxxx to undertake research activities under their visiting Professorship scheme as part of decade long research collaboration | You accepted the invitation with the full endorsement and support from your employer xxxx. | You departed Australia on xxxx and returned on xxxx. | Your employer xxxx paid your return airfare to xxxx. | On xxxx you travelled to xxxx to work on x research projects as part of your xxxx employment returning to xxxxx. | You were directed by xxxx to travel to xxxx and xxxx to represent xxxx in their expansion into international teaching programs in both xxxx and xxxx. You travelled on xxxx | X reimbursed you for air travel and accommodation for the travel to xxxx and xxxx and xxxx. | You did not take leave from xxxx you remained under the direction of xxxx and continued to fulfil your normal academic duties and engaged in teleconferences related to your leadership and service duties at xxxx, as well as completing your online teaching duties. | You were paid your normal wage to attend the research projects and conferences by your employer however were not paid a travel allowance. You did not use leave as you were considered to be travelling on work time | You were paid an honorarium from xxxx that you will be declaring as income in your income tax return. | Your trip to xxxx was entirely work related. | You stayed in a x bedroom fully furnished apartment in xxxx, xxxx to reduce costs compared to staying in a hotel. | You are the primary carer of your x year old child, your parent and child accompanied you. | You continued to pay rent on your primary residence in xxxx while in xxxx and did not rent out your home while you were away. | You are not claiming amounts relating to your family. | You are not claiming amounts reimbursed by xxxx. | Your research visit resulted in x publications in international related journals. The research projects are a normal means for universities to facilitate short visits to generate project outcomes that, when carried out by a large percentage of academic staff, lift the international rankings of both institutions.


Relevant legal provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 division 900