| Disclaimer This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. 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 ruling
Authorisation Number: 1011528232401
This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.
Ruling
Subject: self education expenses
Are you entitled to a deduction for self education expenses incurred in relation to your commercial cookery courses?
Yes.
Relevant facts and circumstances
You are employed as a cook.
While employed as a cook, to gain more knowledge about world cuisine and to improve your technical skills you decided to undertake a commercial cookery course at TAFE.
You completed the course which resulted in you gaining a Certificate III in Commercial Cookery.
You decided to continue with your studies and proceed to Certificate IV in Commercial Cookery at a different institution.
You continue to work for the same employer and have done so whilst undertaking both courses.
You believe that the courses have improved your skills and knowledge used in your employment.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature.
Taxation Ruling TR 98/9 discusses the circumstances in which self education expenses are allowable as a deduction including where a taxpayer's current income-earning activities are based on the exercise of a skill or some specific knowledge and the subject of self education enables the taxpayer to maintain or improve that skill or knowledge.
In your case, it is accepted that the commercial cookery courses you are undertaking will maintain or enhance the skills and knowledge that are required to perform in your current employment duties.
Consequently, the self education expenses you have incurred have the necessary and relevant connection with the earning of your assessable income and are therefore an allowable deduction.
The self-education expenses you can deduct may be subject to a reduction of up to $250 in accordance with section 82A of the Income Assessment Act of 1936. An explanation on how this provision operates is provided at paragraphs 119 to 155 of TR 98/9, which can be accessed on our internet website at www.ato.gov.au or pages 37 and 38 of the TaxPack 2010.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
