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Edited version of private advice

Authorisation Number: 1051631026979

Date of advice: 7 February 2020


Subject: Self-education - deductions


Are you entitled to a deduction for self-education expenses incurred in association with the attainment of your course, under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?


Yes.Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed inTaxation Ruling TR 98/9-Income tax: deductibility of self-education expenses incurred by an employee or a person in business. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

This ruling applies for the following period:

Year ended 30 June 20XX

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You plan to enrol in a course.

You have received an offer of admission from the University with a course intake of 2020 in a full fee placement. You plan on completing this course on a part time basis.

You are planning on claiming deductions for:

·         Textbooks/consumables

·         Course fees

You are currently employed.

Due to the increasing scope of your role, your employer has encouraged professional development to ensure you can be successful and perform to the best capability in your current role.

You want to ensure you have the skills and knowledge to effectively perform your job role through gaining functional knowledge of business administration.

There are core subjects and elected subjects in the course.

Your employer will support you throughout the course by providing study leave.

By completing the course your current role will not change, however in future with the successful completion of the course it will lead to an increase in pay for your current role.

You will be incurring course fee expenses using a FEE-HELP loan.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

Income Tax Assessment Act 1997 section 26-20