Private ruling: Work related expenses
Date of advice: 27 September 2018
Published: November 2018
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are your work related expenses deductible? | A1: Yes. Your work related expenses are deductible as it is accepted the accommodation expenses meets the requirements detailed in Taxation Ruling TR 95/13. Further information about work related expenses can be found by searching 'QC 20810’ on ato.gov.au

Relevant facts and circumstances: You signed an employment contract in 20XX. Your employer required you to undergo training at a training facility to receive your qualification. You undertook this training for over 30 weeks and you were required to travel over 100 kilometres from your main residence. Your employer did not negotiate your accommodation with you when you commenced your employment and did not provide accommodation for you to stay on the facility site. You paid for this accommodation expense yourself, as you incurred the expense in connection with your current income earning activities.

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