Private ruling: Travel
Published: October 2013
Ruling period: Year ended 30 June 2014
Date scheme commenced: 1 July 2013

Ruling: Q1: Are you entitled to a deduction for expenses relating to your overseas trip? | A1: Yes.


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

Reasons for decision: Detailed Reasoning - Detailed reasons: Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) deals with general deductions and allows a deduction for all losses or outgoings to the extent to which they are incurred in gaining or producing assessable income, except to the extent that they are outgoings of a capital, private or domestic nature. Taxation Ruling TR 95/14 which deals with work related deductions for teachers, states that a deduction is allowable for the costs incurred by an employee teacher in undertaking work-related travel. An example is where an employee teacher attends a seminar interstate. In your case, the costs incurred in your overseas trip are work-related and you are entitled to a deduction for these costs.

Relevant facts: You were employed as a senior lecturer. | You also teach students in their role in working with people affected by epidemics. | You were invited to overseas countries for the purpose of conducting faculty practice. | Your employer confirms that it is a requirement that you complete faculty practice. However, they did not contribute financially to the trip.