Private ruling: Business deduction
Date of advice: 25 September 2019
Published: November 2019
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 2019

Ruling: Q1: Are your first aid training expenses deductible? | A1: Yes. Your first aid training expenses are deductible, as it is accepted the expenses are business expenses in accordance with Section 8-1 of the Income Tax Assessment Act (ITAA) 1997. Further information about business expenses can be found by searching ' QC 33867 ' on ato.gov.au | Q2: Are your first aid training expenses deductible?


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


Relevant facts: The company operates a business. | The nature of the business requires employees to work in geographically remote and isolated locations. | Employees are often required to work independently. | The company has recently undertaken a review of the safety management systems and as a result has decided to make it compulsory for the employees to receive first aid training. | The company will either conduct the training onsite or at a training facility. | The company has currently XX employees. | The company is considering employing more staff in the future. | The company will pay for the cost of the first aid training. | The cost of the training is approximately $XX per person