Edited version of private advice

Authorisation Number: 1051882684736

Date of advice: 09 August 2021

Ruling

Subject: Self - education expenses

Question

Are you entitled to claim a deduction for your self-education expenses under section 8-1 of the Income Tax Assessment Act 1997?

Answer

Yes

Having considered your circumstances and the relevant factors, you are entitled to a deduction for your fees under section 8-1 of the Income Tax Assessment Act 1997. Further information on the Commissioner's view can be found in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business. Information generally on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC31970 into the search bar at the top right of the page.

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 graduated from the University with a Bachelor of Dental Surgery in 20XX and a Bachelor of Science in Dentistry in 20XX.

You commenced working in 20XX as a Level 1 Dental Officer (new graduate general dentist).

From XX 20XX you began working part-time in Special Needs Dentistry at the dedicated Special Needs Unit. The balance of your time was allocated to general dentistry, ceasing in XX 20XX.

You then worked exclusively in Special Needs Dentistry at the dedicated Special Needs Unit, under the guidance and supervision of a specialist in Special Needs Dentistry.

In this position you were exclusively providing treatment for patients with special needs, under the guidance and supervision of a specialist in Special Needs Dentistry.

Throughout 20XX/20XX you and the Director of the Special Needs Unit regularly discussed the benefit of undertaking specialty training (Doctor of Clinical Dentistry in Special Needs Dentistry, DCD).

You accepted a place in the Doctor of Clinical Dentistry Program (Special Needs Dentistry) commencing in 20XX.

Your employer has supported you by way of paid leave for study.

The Doctor of Clinical Dentistry (Special Needs Dentistry) is a 3-year full-time course combining clinical training and research, resulting in eligibility for specialist registration. The clinical training must be undertaken at a teaching hospital and compromises 75% of the degree (the remaining 25% being research-based).

At the time of accepting the offer you were working as a general dentist in the Special Needs Unit under the supervision of specialist practitioners.

Prior to undertaking specialty training you were working as a Level 1 Dental Officer in the Special Needs Unit, levelling up to Level 2 just as your study commenced.

As soon as you obtained conferral of your Doctor of Clinical Dentistry degree you became eligible for specialist registration, which increased you to a Level 3. After 6 months of working at Level 3 you become eligible to level up to Level 4.

You believe by undertaking the specialty training this would be valuable in your position in the Special Needs Unit for the following reasons:

•                 You could operate independently of specialised supervision and prescribe dental treatment plans for other dentists working under you

•                 You could be involved in the teaching and mentoring of undergraduate and post graduate students, as well as qualified general dentists, and

•                 You could then form part of the succession plan for the Special Needs Unit as the existing specialists move towards retirement.

You have undertaken this training to maintain and improve your skill and knowledge. Once the program is completed it will enhance your professional standing within this field and objectively lead to a higher income earning opportunities.

You have incurred costs under the FEE-HELP system as well as other expenses identified under TR 98-9.

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