Part 4Employment income: exemptions

Chapter 4Exemptions: education and training

Work-related training

251Meaning of “work-related training”

1

In this Chapter “work-related training”, in relation to an employee, means a training course or other activity designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which—

a

are likely to prove useful to the employee when performing the duties of the employment or a related employment, or

b

will qualify or better qualify the employee—

i

to perform those duties, or

ii

to participate in any charitable or voluntary activities that are available to be performed in association with the employment or a related employment.

2

For this purpose “related employment”, in relation to an employee, means another employment with the same employer, or with a person connected with the employer, which the employee—

a

is to hold,

b

has a serious opportunity of holding, or

c

can realistically expect to have a serious opportunity of holding in due course.