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Edited version of private advice
Authorisation Number: 1051564843055
Date of advice: 14 August 2019
Ruling
Subject: Self-education expenses
Question
Are the course fees paid in connection with the self-education course an allowable deduction, to the extent that the course fees are not reimbursed by your employer?
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 2020
The scheme commenced on:
1 July 2019
Relevant facts and circumstances
You are a currently employed on a full time basis.
You have chosen to undertake a self-education course, of which all of the individual subjects relate to your current employment.
You have also chosen to undertake the self-education course in order to gain a better understanding of relevant concepts in order to assist you in your current employment role.
You are able to apply to your employer for study leave, along with possible reimbursement for some of the course fees, subject to the successful completion of the course.
Apart from the possible partial reimbursement of the cost of the course fees from your employer, the course will be self-funded.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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