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Edited version of private advice
Authorisation Number: 1051745316948
Date of advice: 28 August 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 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:
Financial year ending 30 June 20XX
The scheme commences on:
1 November 20XX
Relevant facts and circumstances
You commenced work at Company ABC in 20XX.
You started a software course in 20XX.
The total cost of the course was $XX.
You did not receive an allowance or reimbursement by anyone for expenses incurred in relation to your study
The course will help you produce more secure solutions in your role. It will also help you improve specific skills in your role and will expand your knowledge.
You finished the course in June 20XX.
The course completion was not a condition of you gaining your job in 20XX.
If you had not intended to complete the course you would still be employed in that specific role.
You did not change your employer while undertaking the study.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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