Seminar, conference or education workshop expenses


    • Evidence to support expenses
    • Substantiation

Evidence to support expense

If you incurred seminar, conference or education workshop expenses and wish to claim these as a deduction, the nexus has to be established. If your tax return  is selected for a review or an audit, you may be asked to provide the following records to the ATO:

    • explanation and/or details of the following:
      • your employment duties at the time the conference, seminar or education workshop activities were being undertaken
      • the aims and or specific purpose of the conference or seminar and how it was directly relevant to your current duties or likely to lead to an increase in your salary, wages and allowances


    • a letter from your employer(s), including contact name and telephone number, to confirm:
      • if you were required (or actively supported by the employer) to attend a conference, seminar in the course of carrying out your employment duties
      • that the conference or seminar undertaken was directly relevant to your current duties at that time, or likely to lead to an increase in your salary, wages and allowances
      • details of any reportable fringe benefits, allowances or reimbursements to compensate you for the expenses incurred.


To substantiate the deduction you may be asked to keep the following records:

    • written evidence showing full details of the conferences or seminars you attended, including:
      • the name of the conference or seminar
      • the institution and/or location at which it was held
      • the dates the conference or seminar was attended


    • a list of all items included in you claimed for self-education expenses and receipts or other documentary evidence for each item, for example, formal education courses provided by professional associations, seminars, conferences or education workshops, books, journals and trade magazines
    • other evidence, where necessary, about how specific expenses relate to the activity undertaken, for example a diary, receipts for fees and conference itineraries to support the nature and actual attendance at the conference. This may also support the basis for any apportionment of expenses between work-related and private purposes.

Find out more

Taxation Ruling TR 98/9 – Income tax: deductibility of self-education expenses incurred by an employee or a person in business