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Edited version of private advice
Authorisation Number: 1052161628699
Date of advice: 31 August 2023
Ruling
Subject: Self-education expenses
Question 1
Can the taxpayer claim a deduction for the course costs of completing the course under the self-education deduction?
Answer
Yes.
Your self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997 to the extend the expenses have sufficient connection to your income earning activities. Further information about self-education expenses can be found in TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or person in business.
Your course fees are deductible under section 8-1 of the Income Tax Assessment Act 1997 for the units of study that align with your current income earning activities as an Architectural Draftsperson.
Your self- education expenses in relation to the electives stated as XXXXXX and XXXXXX do not completely align with your income earning activities and are therefore not deductible.
Question 2
Is the taxpayer entitled to claim any deductions in relation to the services and amenities fees charge in relation to the course?
Answer
Yes.
Taxation Ruling TR 2020/1 employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997, which provides the foundation of general deductibility principles for work expenses under section 8-1.
Question 3
Is the taxpayer entitled to claim a deduction for travel and parking costs incurred in relation to the course?
Answer
Yes.
Taxation Ruling TR 2020/1 employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997, which provides the foundation of general deductibility principles for work expenses under section 8-1.
Expenses for your travel in either direction between
• your home and your place of education
• your workplace and place of education.
Note: Only the first leg of the trip is deductible - if you went from home to your place of education and then to work, or the other way around.
This ruling applies for the following periods:
Period ended 30 June 20XX
Period ended 30 June 20XX
The scheme commenced on:
1 February 20XX
Relevant facts and circumstances
You came to Australia more than four years ago. You are an Australian Resident for tax purposes.
You started work as a full time Architecture Draftsperson and Designer with your employer on 12 May 20XX.
The responsibility of the role includes:
• Project Conceptualization
• Design Development
• Permitting and Approvals
• Construction Documentation
• Client communication
• Sustainability and Environmental Considerations
You commenced a Master of Architecture in XX 20XX at university.
• Your employer supported you while you were completing your studies, allowing time for attendance at university when required, and you continued working part time during study semesters.
• Upon completion of the Master of Architecture course you will receive a pay rise from your employer.
Relevant legislative provisions
Section 8-1 Income Tax Assessment Act 1997
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