Private ruling: WRE – self-education, travel, accommodation and course fees
Date of advice: 9 October 2018
Published: December 2018
Ruling period: Year ending 30 June 2018 | Year ending 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you eligible to claim work related expenses for travel, accommodation and industry related workshops from an overseas trip? | A1: Yes A deduction is allowable for the costs of attending conferences, seminars and workshops designed to maintain or increase knowledge, ability or skills in the performing artist’s profession. There must be a relevant connection between the conference etc. and the income-earning activities of the employee. The conferences, courses or seminars may be held in Australia or overseas. Based on the information above, you are either self-employed or an employee attending these workshops to enhance your dance skills, therefore, you are able to deduct these expenses within the appropriate tax years.

Relevant facts and circumstances: You attained a Bachelor of Arts. You are an independent artist and sometimes work as a sole trader and at other times, an employee for various choreographers. You are currently employed with a choreographer and will be attending a two week development course to further improve your skills in preparation for a relevant festival. As part of your career development you are required to travel overseas to attain new bodies of information. You attend workshops to advance your skills and broaden your knowledge in the industry, therefore, making you more employable to various relevant employers in Australia. You purchased flights to attend various overseas workshops and paid for food and accommodation expenses.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 405-25(2)