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 your written advice

Authorisation Number: 5010056303358

Date of advice: 16 January 2019


Subject: Income tax – deductions - self-education expenses


Are you entitled to a deduction of self-education expenses under section 8-1 of the Income Tax Assessment Act 1997 for the 20XX financial year?


Yes. The Commissioner is satisfied that there is a sufficient connection between the skills and knowledge required in your current position as an associate lecturer and the Masters of XXXX course that you have studied.

Accordingly you are entitled to a deduction for the costs associated with the course for the financial year ending 20XX.

This ruling applies for the following period:

Financial year ended 30 June 2017

The scheme commences on:

1 July 2016

Relevant facts and circumstances

You studied a Masters of XXXX (the course).

You studied through a university from 20XX to 20XX.

The total cost of the course was $XXXXX

You deferred payment of the amount with FEE-HELP.

Since August 20XX you have been a full time employee as an Associate Lecturer at a university.

Your duties include:

    ● tutoring students

    ● subject coordinator of several subjects

    ● Writing and presenting lectures

You were encouraged and supported by your employer to complete your course.

You are now a subject coordinator.

Completing this course allows you to apply for a promotion to Lecturer; this promotion will lead to an increase in income. Progression to lecturer is only available upon completion of your postgraduate studies.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1