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Edited version of private advice
Authorisation Number: 1051563946722
Date of advice: 9 August 2019
Ruling
Subject: Work-related self-education expenses: overseas study
Question 1
Are you entitled to a deduction for work-related self-education expenses for a course at an overseas university?
Answer 1
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
Question 2
Are you entitled to a deduction for decline in value of depreciating assets for the purposes of the course at the overseas university?
Answer 2
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 periods:
Year ending 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
You are employed.
You received an offer to undertake a course of study at an overseas university.
You accepted the offer and paid a deposit.
Your employer will provide you with unpaid leave for the duration of the course.
You will not work whilst undertaking the course.
You have paid, or will expect to pay, expenses for the course.
You have provided details of both of your employment duties and the course.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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