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Edited version of private advice
Authorisation Number: 1051755573106
Date of advice: 16 September 2020
Ruling
Subject: Self-education expenses
Question
Are your course fees associated with your self-education expenses deductible?
Answer
Yes.
In your case it is accepted that the course will maintain and enhance the skills that are required in the performance of your current employment duties. Your course fees 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 ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are currently employed as a Human Resources Business Analyst.
Specific duties of your role that involve service design concepts include:
· Analysis of current state inputs and their interrelationships to support existing services
· Business process analysis and process modelling to design and continuously improve processes, services and workflows
· Identification of employee pain-points and opportunities across the business to prioritise, resolve and optimise employee experience
· Maintenance and development of an end to end HR process framework to bring about change across the organisation
· Monitoring and measurement of process effectiveness to ensure consistent optimal delivery of the customer experience.
You undertook a course in Practical Service Design
Specific topics assist with your day to day work.
Your manager has written a statement advising that the course has a direct connection with your current role.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
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