Private ruling: Deductions - other work-related expenses
Date of advice: 15 July 2022
Published: October 2022
Ruling period: Year ending 30 June 2022
Date scheme commenced: 1 July 2021

Ruling: Q1: Can you claim a self-education deduction for the cost of aeronautical experience outside of your employment, in accordance with section 8-1 of the Income Tax Assessment Act 1997 ( ITAA1997 ) ? | A1: Yes.The expenses relating to your external aeronautical experience are incurred in earning your assessable income and are deductible under section 8-1 of the ITAA1997 to the extent they have not been reimbursed.

Relevant facts and circumstances: • You are employed by a commercial aircraft company. • To progress in your career you are required to obtain X hours of aeronautical experience. • During your normal duties, only half of the of aeronautical fly time, counts towards your aeronautical experience. • To expedite your hours, you supplemented your normal work duties with external aeronautical experience as each hour is counted in full. • Your employer has approved external flying, outside of rostered working shifts, provided that you abide by legal and company-stipulated fatigue and rest requirements. • You have paid the costs of your external aeronautical flying. Your employer has not contributed to the cost. • You supplied a copy of your logbook, which contains the X external aeronautical flights recorded. • You supplied a breakdown of the expenses you incurred in relation to the external flights. • You provided receipts for fuel and the hire of the aircraft, you used for the external aeronautical experience. • You supplied a position description. • You provided a letter from your employer, confirming the hours have contributed to the total that you require to progress in your position.

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