You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.
Edited version of your written advice
Authorisation Number: 1051472588169
Date of advice: 04 February 2019
Subject: Self-education expenses
Can I claim expenses incurred for FEE-HELP and SA-HELP for a Master of Arts (Communications Management)?
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following periods:
Year ended 30 June 2018
Year ended 30 June 2019
Year ended 30 June 2020
The scheme commences on:
1 July 2017
Relevant facts and circumstances
You are currently studying a Master of Arts (Communications Management)
You began a position as a project officer
Your role involved editing online content, preparing e-newsletters and website administration including posting articles, deleting content and adding tags.
You moved to a position as a communications officer
There was no gap in time between leaving your position as a project officer and commencing work as a communications officer.
You have already claimed an amount for both SA-HELP and FEE-HELP incurred during the Financial Year.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1.