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Edited version of private advice
Authorisation Number: 1051821346613
Date of advice: 26 March 2021
Ruling
Subject: Self-education expenses
Question
Are you entitled to claim a deduction for the portion of the self-education expenses you incur in undertaking the study?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business. 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 ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 March 20XX
Relevant facts and circumstances
You are currently employed as a Planning officer.
Your employment duties include, but are not limited to:
• Preparing planning officer reports
• Preparing and issuing Planning Permits under delegation
• Preparing and lodging documentation for strategic planning amendments
• Compiling statistical planning reports
• Undertaking strategic planning projects
The position description for your role stipulates that qualifications and experience in urban planning is preferred.
You commenced a Bachelor of Urban, Rural and Environmental planning. You will be undertaking the course part-time which will take seven to eight years to complete.
Your employer will be contributing towards the course fees by paying half the subject fee on completion of each subject. You will be paying for the remaining fees.
The total cost of the course will be approximately $X, which will be partly funded by your employer.
You will also incur expenses for stationary, travel and computer equipment.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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