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Edited version of private advice
Authorisation Number: 1051805835402
Date of advice: 22 March 2021
Ruling
Subject: Self-education expenses
Question
Are your self-education expenses an allowable deduction?
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 periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You have worked with your current employer since late 20XY.
You undertook a course through an educational facility.
You have been promoted a number of times since starting your studies.
Your role focuses on client management and support, research and reporting and team management and leadership.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
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