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Edited version of private advice
Authorisation Number: 1052120268615
Date of advice: 25 May 2023
Ruling
Subject: Deductions - work-related expenses - self-education
Question
Can the taxpayer claim a deduction for the course costs of completing module 3, module 4 and module 5 of the course?
Answer
Yes, to the extent that the taxpayer incurred the costs and was not reimbursed by the employer.
The taxpayer's self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997. We accept the study meets the requirements detailed in Taxation Ruling TR 98/9.
Further information about self-education expenses can be found by searching 'QC 67729' on ato.gov.au.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
The taxpayer commenced a course in XX/XX/20XX through a university.
The taxpayer successfully completed module 1 and module 2 of the course in XX/XX/20XX.
The taxpayer commenced employment with the employer on XX/XX/20XX in position A.
The main work activities of position A were provided.
All members of the employer are required to successfully complete module 3, module 4 and module 5 of the course.
Details about these modules outlined on the University's website.
The taxpayer commenced these modules in XX/XX/20XX and completed the modules in XX/XX/20XX.
The taxpayer was promoted to Position B and gross income increased.
The position description for the role of Position B was provided showing Position Overview and Key Technical /Professional Criteria.
The taxpayer has not received an allowance or was reimbursement by anyone for the costs incurred in relation to the course.
The taxpayer paid for the course fee under FEE-HELP.
No other financial support or scholarship was provided in relation to the taxpayer undertaking the course.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
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