Draft Training Guarantee Determination

TGD 93/D9

Training guarantee: can expenditure incurred on training non-residents be eligible training expenditure for the purposes of the training guarantee?

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FOI status:

1. Yes. Expenditure incurred on training non-residents can be eligible training expenditure for the purposes of the training guarantee, provided that the expenditure is directly attributable soley or principally to an eligible training program.

2. TGD 93/13 discusses when a program involving the training of non-residents will be an eligible training program.

Example

An accounting firm sends 30 of its accountants to an eligible training program on recent changes to accounting procedures. It also sends a visiting accountant from the firm's office in Japan. The cost of the program is $200 per person. The firm can claim $6,200 as eligible training expenditure, being the total cost of sending the 31 accountants.

Commissioner of Taxation
2/12/93

References

ATO references:
NO ALB/TG/TGR4

Subject References:
Eligible training program;
non-residents;
training guarantee