Deductions for presentation skills

 

Deductible education courses can extend to products which enhance a person's public speaking and presenting skills. A recently released Private Binding Ruling has clarified the ATO's position on these types of courses which don't necessarily train or teach the specific occupation of employment.

This ruling extends a position held by the ATO (in TR 98/9 and ITAA 1936 s 82A) where course fees are deductible when part of a "prescribed course of education".

It also would provide employers with an option to provide these courses for staff members in order to improve their abilities to present and/or sell products to audiences.

Source: PBR 1012828631058