Disclaimer
You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051759351755

Date of advice: 29 September 2020

Ruling

Subject: Self-education expenses

Question

Are your self-education expenses deductible?

Answer

Yes. Your self-education expenses are deductible, as it is accepted the course 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 ended 30 June 20XX

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You commenced an internship teaching position in 20XX financial year.

As part of the internship, you are required to complete an associated Master of Teaching.

You are employed for four days a week as a para-professional and one day a week completing the course of study.

The study is a required part of your employment.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).