| Disclaimer This edited version has been archived due to the length of time since original publication.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 your written advice
Authorisation Number: 1051463737936
Date of advice: 06 December 2018
Subject: Work related expenses - self-education
Question
Are your self-education expenses deductible?
Answer
Yes
Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following period
Year ending 30 June 20xx
Year ending 30 June 20xx
The scheme commenced on
1 July 20xx
Relevant facts and circumstances
You commenced as a volunteer with a Church, overlooking the playgroup activities, Sunday school and kids club.
In February 20XX you were offered employment on a part-time basis with the Church.
This opportunity was offered as a traineeship for a trial probationary period, to continue with the volunteer activities but also to include the Mainly Music activity and to provide Pastoral Care to families.
You also commenced your Diploma as suggested by your employer to further enhance your skills in the delivery of Pastoral Care as it may lead to further advancement with an increase in pay.
In 20XX your position was confirmed and you had preaching duties added to your role and was paid as such.
It was clear that your employer expected you to continue with the Diploma as it related to preaching and pastoral care which was essential to your position.
From February 20XX until July 20XX you were mentored and supervised as part of this role.
This Diploma has increased your professional development and as a result since completing the Diploma, you have been promoted, which has led to an increase in salary.
The course has made you more proficient in delivering the services expected of you and is related to your current employment in the manner of professional development, and no longer requires you to be supervised.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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).
