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  • Self-education expenses – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about whether self-education expenses are deductible. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about the self-education expenses, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about self-education expenses, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also  

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about self-education expenses includes:

    • whether you are receiving Austudy, ABSTUDY or Youth Allowance to study
    • whether you are receiving a taxable bonded scholarship
    • whether you are otherwise receiving an allowance or being reimbursed by anyone for expenses incurred in relation to your study, and if so  
      • how much you receive
      • whether you receive it for a specific purpose (for example, to pay for text books only)
      • who pays you the money
    • details of the course you are undertaking, including  
      • the name of the course
      • the subjects you are required to complete
      • the name of the organisation offering the course
      • the date you commenced the course
      • the date you will complete the course
      • why you are undertaking it
    • whether you are employed, and if so
      • on what basis – full time, part-time or casually
      • when you started your employment
      • how the course relates to your employment
      • whether your employer encourages you to undertake the course, and if so, how (for example, study leave, other paid leave, allowances and/or rewards and bonuses)
      • whether you have changed your position (to a new employer or new position with the same employer) while undertaking the study, including
        • when you ceased your previous employment
        • when you started the new position
        • details of the duties of each position you have held while undertaking the study
      • if you have not changed your position, a detailed list of the duties you are required to undertake in your employment
    • a description of the position you hope to have on the completion of your studies
    • a description of the expenses you have incurred and will incur (including non-deductible expenses) in relation to your study (for example, text books, stationary and fees), including for each
      • cost
      • date of payment, or invoicing
    • whether you are paying for the course fees using the Higher Education Loan Program (HELP, and if so, details of the loan.

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      Last modified: 20 Dec 2017QC 19045