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Edited version of private advice

Authorisation Number: 1051759914001

Date of advice: 26 October 2020


Subject: Self-education expenses


Is the study and related costs of a course of education a deductible as a self-education expense?


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 periods:

Year ending 30 June 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are employed as a consultant.

You have related educational training.

You are seeking to advance your education in the field in which you are employed.

You intend to commence a course of education during the 20XX financial year.

The course fees will be covered by FEE HELP.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1