The cost of general training and education in respect of the tasks and skills required of an employee to perform his duties are typically allowable as business expenses.

Where a business proprietor incurs costs in attending a training course, whether a deduction is available is largely a question of fact depending upon the course’s purpose. If it is to extend or improve his or her professional knowledge or skills, it may well be capital expenditure and not deductible (see ¶5805); if it is to update his or her professional skills or knowledge, it would generally be of a revenue nature and therefore allowable if it met the ‘wholly and exclusively test’ (see ¶5810).

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