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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.