SE32547 - Other expenses: education and training - Extra- Statutory Concession A64 - example

An employee is a trainee accountant. As part of his training he is required to attend a series of lectures on tax law at a local college. The lectures take place each Monday for 6 months in 1999.

He is paid his usual salary for the days that he attends the lectures but he has to pay for his own travel.

No deduction is due for the travel costs. Attendance at the lectures is not one of the duties of his employment, see SE32525. He cannot get a deduction by concession because one of the conditions of Extra-Statutory Concession A64 is not met; the course is not full time, see SE32540. It does not matter that all of the other conditions of the concession are met.