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This edited version has been archived due to the length of time since original publication.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: 1051424023780

Date of advice: 4 September 2018

Ruling

Subject: Work related expenses - self-education expenses

Question

Are you entitled to a deduction for expenses incurred for subjects in a Diploma of Anaesthetic Technology where you have established a direct nexus to your income producing activities?

Answer

Yes

Your self-education expenses for the subjects, “Communicate and work in health or community service”, “Work legally and ethically”, “Work with diverse people”, “Maintain work health and safety”,” Interpret and apply medical terminology appropriately”, “Analyse and respond to client health information”, and “Comply with infection prevention and control policies and procedures”, which are subjects of the Diploma of Anaesthetic Technology are allowable deductions. You have established sufficient connectivity to your current position as a “Theatre Officer” in accordance to 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 period:

Period Ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are employed as Theatre Officer at a Hospital.

You commenced in your position from March 20XX.

Your job description is “To provide efficient and effective operational services within the Hospital theatre environment including but not limited to:

You enrolled in a Diploma of Anaesthetic Technology at a Registered Training Organisation (RTO), in November 20XX. The course duration is for a two year period commencing from January 20XX.

You have shown a nexus between your current position and subject enrolment for the following subjects:

You have identified you will enrol other subjects to achieve completion of you studies and these do not have a link to your current employment.

Your direct line supervisor has allowed you to work only evening shifts to allow your attendance at RTO/Placement to complete your Diploma studies.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1


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