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Edited version of private advice

Authorisation Number: 1051524752017

Date of advice: 30 May 2019


Subject: Self-education expenses


Are your course fees paid through a FEE-HELP loan deductible?



Course fees paid are deductible under section 8-1 of the Income Tax Assessment Act 1997 where the taxpayer has obtained a loan for those fees under the full-fee paying students Higher Education Loan Programme (FEE-HELP), and the course is directly related to their current income earning activities.

In your case we accept that your course of study will help you to maintain and improve the skills and knowledge that you exercise in your main income earning activity. Therefore you are entitled to a deduction for the course fees that were paid though a FEE-HELP loan.

This ruling applies for the following period:

Year ending 30 June 2019

Year ending 30 June 2020

Year ending 30 June 2021

Year ending 30 June 2022

The scheme commences on:

1 July 2018

Relevant facts and circumstances

You are employed as a medical doctor.

You have enrolled in a course of Master of Medicine.

You incurred course fees under the full-fee paying student's Higher Education Loan Programme (FEE-HELP).

Relevant legislative provisions

Income Tax Assessment Act 1997 - Section 8-1