Income tax: deductibility of self-education expenses incurred by an employee or a person in business
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
1. TR 98/9 sets out the circumstances in which self-education expenses are allowable as deductions to individuals under the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997. In doing so, TR 98/9 discusses the types of expenditure that are considered to be allowable.
2. TR 98/9 is being replaced by Draft Taxation Ruling TR 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual, which will issue on 27 September 2023. TR 2023/D1 modernises the Commissioner's view expressed in TR 98/9, to the extent that it continues to apply, and incorporates developments in case law.
Commissioner of Taxation
26 September 2023
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