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

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.