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Edited version of your private ruling
Authorisation Number: 1012167866286
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.
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Ruling
Subject: Education expenses
Question
Can you claim a deduction for the expenses incurred in relation to your child's education?
Answer
No.
This ruling applies for the following periods
Year ended 30 June 2012
Year ended 30 June 2013
Year ended 30 June 2014
Year ended 30 June 2015
Year ended 30 June 2016
The scheme commences on:
1 July 2011
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
Your child attends primary school.
Your child requires extra tuition to meet the standards of the school's curriculum.
You incur costs to have your child tutored.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1.
Reasons for decision
Subsection 8-1(1) of the Income Tax Assessment Act 1997 provides that you may deduct from your assessable income any loss or outgoing to the extent that:
· It is incurred in gaining or producing your assessable income
· It is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income
As the expenses incurred in relation to your child's education do not satisfy either of the above requirements, a deduction for their education expenses cannot be allowed.
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