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.
Next steps
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals