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Edited version of private advice

Authorisation Number: 1052026690848

Date of advice: 29 August 2022

Ruling

Subject: Income tax - self-education

Question

Are you entitled to a deduction for self-education expenses for your education program?

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, and whether the deduction needs to be reduced by $250, 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 commenced work at XXX on XXXX.

Your current fulltime role is XXX.

You are currently enrolled in a XXX course with XXX.

You have been selected to travel to the XXX to participate in a two week program with XXXX.

The program starts on XXXX and finishes on XXXX.

The program replaces a normal course unit at XXX.

At the completion of your studies, you hope to progress to a more senior position in your same field of expertise with your current employer.

Your employer supports your ambition to undertake the program. Your employer provided a letter of support.

You will incur the following costs relating to the program with XXX:

-       Airfares: $XX

-       Study Tour - 1st Instalment: $XX

-       Study Tour - 2nd Instalment: $XX

Total: $XX

You are paying for the course fees using the Higher Education Loan Program (FEE-HELP).

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1

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