Private ruling: Income tax - work-related expenses - study trips
Date of advice: 1 June 2019
Published: July 2019
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are the fares, accommodation, tour fees and other travel expenses incurred in the overseas study tours tax deductible? | A1: Yes, the expenses you incurred for the overseas study tours meet the requirements under section 8-1 of the Income Tax Assessment Act 1997 and are therefore deductible.

Relevant facts and circumstances: You are a teacher. You lead innovation and change at your school. You attended a study trip. You incurred your own expenses for this trip and were not reimbursed. You paid a deposit to attend a second study trip. You paid the remaining expenses prior to your departure. You incurred your own expenses for this trip and were not reimbursed. You were provided with paid leave by your employer. You kept a travel diary. You can substantiate your expenses. The trips were not extended for private travel.

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