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  

• Self-education expenses

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

Here's a list of the documents and information we usually need to process a private ruling request or objection about self-education expenses.