Taxation Ruling

IT 2203

Income tax : university staff on overseas study leave: deductions for expenditure

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FOI status:

PREAMBLE

Taxation Ruling No. IT 341 deals with the income tax deductions allowable for living and travelling expenses incurred by university staff on overseas study leave. Paragraphs 6 and 7 of the Ruling refer specifically to living expenses and state that claims of up to $10 per day may be allowed without query.

RULING

The statement in Ruling No. IT 341 that claims for living expenses up to $10 per day may be accepted without query is not now generally followed. Costs have considerably increased since the issue of the Ruling. Claims of this nature should be considered in the light of the circumstances of each case.

COMMISSIONER OF TAXATION
14 October 1985

References

ATO references:
NO 84/4509-5

Date of effect:
Immediate

Date original memo issued:
27 FEBRUARY 1985

Related Rulings/Determinations:

NOTICE OF WITHDRAWAL
IT 341

Subject References:
UNIVERSITY STAFF
OVERSEAS STUDY LEAVE

Legislative References:
51(1)