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Edited version of private advice
Authorisation Number: 1051752344952
Date of advice: 24 September 2020
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for your self-education expenses?
Answer
Yes. Your self-education expenses are deductible as it is accepted that 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.
Additional information
It should be noted that the self-education expenses you can deduct may be subject to a reduction of up to $250 in accordance with section 82A of the Income Tax Assessment Act 1936. For more information about self-education expenses including how to work out your deduction, search for 'QC 31970' at ato.gov.au
This ruling applies for the following period
Year ended 30 June 20XX
The scheme commences on
1 July 20XX
Relevant facts and circumstances
You are employed as a Registered Nurse working in the Diabetes Clinic.
You enrolled in a Graduate Certificate in Diabetes.
Your employer did not reimburse any of your expenses; however, supported your enrolment because they considered the course of study to be useful in your role.
You use the specific knowledge and skills gained from the course in your employment.
You incurred costs to attend the course including tuition fees paid for under FEE-HELP.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 82A
Income Tax Assessment Act 1997 section 8-1