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Edited version of private advice
Authorisation Number: 1052257924011
Date of advice: 5 June 2024
Ruling
Subject: Deductions - work related expenses
Question
Are you entitled to claim course fees and student and materials fees incurred while studying an XXXX (XX XX) with XX University?
Answer
Yes.
You are enrolled in a full fee-paying place in a course of study at an Australian university. The course is relevant to your current field of employment and will improve your existing skills and knowledge.
You can claim a deduction for the course fees, student and material fees when the expenditure is incurred as the study is directly related to your income-earning activities and is likely to lead to an increase in income from those activities.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commenced on:
XX XX 20XX
Relevant facts and circumstances
You were employed with XXXX as an XX XX.
In XX 20XX XXXX, acquired XXXX entire XXXX program and its worldwide product support business. As part of the transaction, XXXX absorbed XXXX employees associated with the program.
You commenced employment with XXXX on XX XX 20XX, employed as XXXX, in XXXX.
In XX 20XX, XXXX. announced that XXXX (XX) would be the operating brand for its companies.
In XX 20XX, as a result of the company structural changes, your position transitioned to XXXX within their XXXX (XX) and XXXX (XX) Divisions. You continue to be employed by XXXX, a subsidiary of XXXX now under the banner of XXXX (XX).
You are also identified by XX and XXXX (XX) XXXX (XX) as a candidate for disciplines of XX XX (X) and XX XX (X) as a XXXX (XX). XX requires completion of XX XX XX for XX XX XX (X), XX XX XX (X) and XX XX XX (X) and are courses within the XXXX (XX XX).
Your position advancement includes a paygrade increase, additional skilling, additional training and an expansion of your responsibilities.
Your position description states as one of the minimum requirements:
• XX XX knowledge relevant to XX (XX) XX and XX XX XX.
It also lists as a required outcome:
• Successful completion of the XXXX (XX XX).
You were endorsed by your employer- XXXX (XX) - to undertake self-education in the XXXX (XX XX) at XX University, and, to relocate to XX and work remotely while undertaking the course of study.
You enrolled in the XXXX (XX XX) with XX University in XX 20XX.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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