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This edited version has been archived due to the length of time since original publication.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.

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Edited version of your written advice

Authorisation Number: 1051256928123

Date of advice: 22 July 2017

Ruling

Subject: Self education expenses

Question 1

Can you claim a deduction for the university fees paid to undertake a self-education course?

Answer

Yes

It is considered that the study will maintain or improve your skill or knowledge used in your current income earning activity. The self-education course has a sufficient connection to your current employment. Therefore you are entitled to a deduction for the course fees in the income year they are incurred. Further information on the Commissioner’s view can be bound in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business.

This ruling applies for the following periods:

Years ended 30 June 2018 to 2020

The scheme commences on:

1 July 2017

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.

You are currently employed.

You will study a self-education course part-time at an Australian University. In your employment you perform various activities which relate to undertaking this study including:

Relevant legislative provisions

Section 8-1 of the Income Tax Assessment Act 1997

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