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Edited version of your written advice
Authorisation Number: 1051472588169
Date of advice: 04 February 2019
Ruling
Subject: Self-education expenses
Question
Can I claim expenses incurred for FEE-HELP and SA-HELP for a Master of Arts (Communications Management)?
Answer
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
Your role includes editing the magazine, editing the year book, other publications as well as online content.
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.