Private ruling: Work related expenses
Date of advice: 13 April 2022
Published: July 2022
Date scheme commenced: 1 July 2020

Ruling: Q1: Can you claim a deduction for the Special Assessment fee for the professional training program? | A1: Yes | Q2: Can you claim a deduction for the Specialist Comparability Placement fee? | A2: Yes Having considered your circumstances and the relevant factors, you are entitled to a deduction for your fees under section 8-1 of the Income Tax Assessment Act 1997 . Further information on the Commissioner's view can be found in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business. Information generally on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC 31970. This private ruling applies for the following period: Year ended 30 June 2021

Relevant facts and circumstances: You are an Australian resident for taxation purposes. You are a medical professional and completed specialist medical training outside of Australia or New Zealand. To be eligible and recognised equivalent to Australian and New Zealand standards you undertook the necessary assessments so you can practice in this medical field. You commenced employment in 20XX in your medical field as a graduate. In 20XX, you paid the Specialist Assessment fee to the medical board. On DDMMYYYY the medical board, found you suitably comparable to the Australian and New Zealand standards. You commenced new employment as a recognised medical professional. In 20XX, you paid the Specialist Comparable fee to the medical board.

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