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Edited version of your written advice
Authorisation Number: 1051313363626
Disclaimer
You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.
The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.
Date of advice: 11 December 2017
Ruling
Subject: Work related expenses – Self-Education.
Question
Can you claim a deduction for expenses incurred in connection with your enrolment into the course ‘XXX’ provided at the relevant University as self-education expenses?
Answer
Yes
Your self-education expenses for your course ‘XXX’ are allowable deductions. You have established connectivity to your current employment as a Construction Project Manager, in accordance with the ATO view contained in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.
This ruling applies for the following periods:
Year ended 30 June 2018
Year ended 30 June 2017
The scheme commences on:
01 July 2016
Relevant facts and circumstances
You are a Project Manager.
Your duties include:
● Research of infrastructure,
● Traffic management,
● Organising planning and building permits,
● Liaising with local councils, engineers, surveyors, architects and drafts people to obtain approvals,
● Organising trades and builders; and
● Overseeing and project management of the construction/development of existing properties into licenced day care facilities.
You conduct Marketing and research of existing sites for their potential to be remodelled.
Your attended a University
The cost of the course was fee based.
The course had modules to be completed.
Your employer provides you with paid leave and is covering the cost of accommodation.
You have travelled for the sole purpose of attending your course.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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