Tax Savings Strategy 199 | Migrant Language Training

abstract cartoon depicting language

Language training courses designed to teach English or explain Australian citizenship and lifestyle to a person who is, or intends to become, an immigrant of Australia are tax deductible to the employer and FBT exempt. The travel costs incurred are also exempt. To qualify for the exemption the following conditions must be satisfied:

The benefit is an expense payment benefit, a property benefit or a residual benefit.
The migrant language training is provided to an employee or associate.

In contrast, language training courses paid for by an employee will be deemed private and non-deductible. This will be the case even where the English language course was undertaken to assist in doing their job.

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