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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 private advice

Authorisation Number: 1051767270034

Date of advice: 14 October 2020

Ruling

Subject: Self education expenses

Question 1

Are the tuition fees as part of Master of Education you are undertaking deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer 1

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.

The amount of your deduction for self-education expenses may have to be reduced by $250. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Question 2

Are you entitled to a deduction for tuition fees paid where you will obtain a loan under FEE-HELP under section 8-1 of the ITAA 1997?

Answer 2

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.

The amount of your deduction for self-education expenses may have to be reduced by $250. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Question 3

Are you entitled to a deduction for textbooks and student amenities fees under section 8-1 of the ITAA 1997?

Answer 3

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.

The amount of your deduction for self-education expenses may have to be reduced by $250. 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 2021

Year ending 30 June 2022

Year ending 30 June 2023

The scheme commences on:

1 July 2020

Relevant facts and circumstances

You are employed casually as a relief teacher.

You have a Bachelor degree of Education.

You are enrolled in part-time study of aMaster of Education, specialising in Guidance and Counselling.

You will remain employed while you study, however you are not entitled to any leave from your employer as you are employed on a casual basis.

Any time off needed for study or examinations is unpaid.

You work for a regular set of schools.

It is a requirement by Department of Education that must hold a valid teacher registration.

To maintain your teacher registration, you must complete Professional Development.

This study will cover this requirement for the next three years.

Your employer is not contributing to the cost of your study.

You will pay for your tuition fees yourself.

You are going to apply for a FEE-HELP loan to assist you with the payment of the study fees.

Other fees you will incur are student amenities fee charged by the University each semester and textbooks.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

Income Tax Assessment Act 1997 section 26-20