Edited version of private advice

Authorisation Number: 1051745723183

Date of advice: 15 September 2020

Ruling

Subject: Self-education expenses

Question

Are your self-education expenses deductible?

Answer

Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

This ruling applies for the following period:

Year ended 30 June 2018

Year ended 30 June 2019

The scheme commenced on:

1 July 2017

Relevant facts and circumstances

You were the Principal of College A during the financial years ending in question.

You undertook study, specifically a Degree A via an Australian university. You incurred tuition fees via FEE-HELP of $XX in 2018 and $YY in the 2019 year.

You provided evidence to establish a nexus between each unit and your current duties as a school Principal.

You submitted in your application that the role of a Principal is becoming increasingly complex and that upgrading of qualifications and skills sets is necessary to retain employment. These qualifications assist with current and emerging staff, student and parent issues and management of competing interests and ideologies.

You have stated that the following duties, taken from your duty statement, have links to the above units to provide a nexus between your duties and these studies -

Foster good relationships

Commitment to ongoing personal and professional growth

Lead staff in regular professional development

Assist with governance

Student welfare

Develop, nurture and support the Executive Team

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1