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Edited version of private advice
Authorisation Number: 1051703024094
Date of advice: 08 July 2020
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for self-education expenses?
Answer
Yes.Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed inTaxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.
Additional information
It should be noted that the self-education expenses you can deduct may be subject to a reduction of up to $250 in accordance with section 82A of the Income Tax Assessment Act 1936. For more information about self-education expenses including how to work out your deduction, search for QC 31970 at ato.gov.au
This ruling applies for the following periods
Year ended 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
The scheme commenced on
1 July 2019
Relevant facts and circumstances
You are enrolled in a course on a part-time basis.
You incur expenditure for textbooks/consumables and tuition fees in relation to the course.
You are currently employed.
Your employer will support you throughout the course by providing study leave.
In completing the course your current role will not change; however, in future with the successful completion of the course it will lead to an increase in pay from your current role.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 82A
Income Tax Assessment Act 1997 section 8-1
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