Taxation Determination TD 93/195







[ Note: This is a consolidated version of this document. Refer to the Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.] | 1. If the registration fee is otherwise deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997), [1] other than as deductible travel, the extent to which the fee is deductible, according to the terms of Division 32, is: | 2. The following decision tree is a useful way of establishing the extent to which a registration fee is deductible: | Does registration fee satisfy section 8-1? | No part of fee deductible. | Does some part of registration fee represent cost of food and drink? | Fee fully deductible (section 8-1) | Does food and drink amount to entertainment? | Is there a seminar (as defined in section 32-65)? | Fee deductible in part only (Division 32) | Does seminar satisfy the exception in section 32-35? | Fee fully deductible (Division 32) | (The registration fee for Seminar 3 is $50 based on the association's estimated costs of $1000 venue hire, $600 speaker's fee, $400 photocopy and other administration costs and $3000 luncheon costs spread over 100 anticipated registrations - the amount included in each fee for food and drink is therefore $30). | Does expense satisfy s8-1 | Is the s32-35 exception satisfied | No (seminar only 3 hours) | Commissioner of Taxation 7/10/93 | Footnotes: Previously issued as Draft TD93/D146


Related rulings: IT 2675
Legislative references: ITAA 1997 section 8-1 ITAA 1997 Division 32 ITAA 1997 section 32-10 ITAA 1997 section 32-35 ITAA 1997 section 32-65
Subject references: continuing professional development; eligible seminar; entertainment expenses; reasonably incidental