Private ruling: Travel and accommodation expenses
Date of advice: 18 July 2023
Published: 11 September 2023
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is a deduction allowed under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the cost of the travel and accommodation you undertook for your training? | A1: Yes. The travel and accommodation expenses incurred are deductible under section 8-1 of the ITAA 1997.

Relevant facts and circumstances: You are a medical specialist. At the start of your new contract, you travelled interstate for training to the head office, and on another occasion. You incurred expenses for travel and accommodation. You advised you did not receive any reimbursement for your travel and accommodation expenses.

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