Private ruling: Work related expenses - overseas airfare expense
Date of advice: 12 March 2026
Published: 4 May 2026
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Is the full cost of a business-class return airfare of $XX incurred by you to attend the overseas medical conference wholly deductible under section 8-1 of the Income Tax Assessment 1997 (ITAA 1997)? | A1: Yes. The full cost of the business-class return airfare is wholly deductible under section 8-1 of the ITAA 1997 because you incurred the expense in attending a work-related professional conference that constitutes self-education directly connected to your current income-earning activities. No apportionment is required as no private activities were undertaken on the trip. The airfare was incurred in gaining or producing your assessable income and is not of a private, domestic or capital nature.

Relevant facts and circumstances: You are a medical practitioner, and you specialise in a particular medical field. On DD MM YYYY, you paid $XX for a business-class return airfare from Australia in order attend an overseas conference on your medical speciality. On DD MM YYYY, you paid $XX to register for the conference. This cost was reimbursed by your employer. On DD MM YYYY, you travelled from Australia to the overseas conference destination. On DD MM YYYY you commenced your return travel to Australia. On DD MM YYYY, you arrived back in Australia. During the overseas stay, you participated in every day of the conference program and undertook no private or personal activities. You arrived the day before the conference started and departed the day following the final day of the conference. You maintained a daily diary of your travel. During the overseas stay, you stayed with a professional colleague and incurred no accommodation expenses. You claimed per diem/meals from your employer. Your employer did not reimburse any portion of the airfare. You chose business class airfares to manage the effects of long-haul travel so you could participate effectively in the conference and promptly resume clinical duties on return.

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