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Edited version of private advice
Authorisation Number: 1052156440492
Date of advice: 23 August 2023
Ruling
Subject: Work related self-education expenses
Question
Can you claim a deduction for self-education and associated transport expenses incurred in studying a Juris Doctor under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
Yes. You are a public servant working in a legal role. As the Juris Doctor is directly related to your income producing activity, you may claim a deduction for self-education and associated transport expenses. More information on claiming self-education and associated transport expenses can be found by searching ato.gov.au for 'QC 72166'.
This ruling applies for the following periods:
Year ended 30 June 20xx
Year ended 30 June 20xx
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You work in a government department in a legal role.
You are currently undertaking a Juris Doctor degree.
You receive study leave from your work to attend classes and undertake assessments.
You do not receive any financial assistance from your work.
You access FEE-HELP to pay for your Juris Doctor.
legislative provisions
Income Tax Assessment Act 1997 section 8-1