Private ruling: Education and conference expenses
Published: March 2012
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to claim a deduction for course fees, conference and seminar costs? | A1: Yes.


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

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income. Taxation Ruling TR 98/9 states self-education expenses are allowable as a deduction if your current income-earning activities are based on the exercise of a skill or some specific knowledge and the subject of the self-education enables you to maintain or improve that skill or knowledge. In your situation it is accepted that the course in question will enable you to maintain or improve the skills that are required for you to perform your employment duties, and that the purpose for undertaking the course is work related. We also, accept that the conference has a direct nexus to producing your assessable income and the reason for making the trip was to attend the conference. Therefore, you are entitled to claim a deduction for deduction for course fees, conference and seminar costs. It is considered that you have correctly excluded from your deduction claim the costs associated with the private tours as these costs are private in nature and therefore not deductible.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You are employed full time. | Your work is centred upon rolling out certain programs. | You are not receiving any Austudy, Abstudy or Youth Allowance. | In the 2010-11 financial year you enrolled in and paid course fees for a particular course of study that involves the type of programs you roll out. | Course fees will not be paid using the Higher Education Loan Program. | You don't receive an allowance from your employer, but you are paid during your study. | Your employer has paid for one course. | This course is conducted during work time. | In the 2010-11 financial year you incurred travel costs to attend a conference. | You gave a paper at this conference. | Your direct supervisor also attended this conference. | You did not receive any travel allowance and were not reimbursed for any expenses. | The trip was for more than a couple of weeks, during which time you attended four days of private tours. | You obtained a separate invoice from your travel agent that excluded the costs associated with the private tours. | You have provided copies of your travel invoices.