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Edited version of private advice
Authorisation Number: 1052265287298
Date of advice: 21 June 2024
Ruling
Subject: Deductions - self education
Question
Can you claim a deduction for self-education and associated transport expenses incurred in studying a degree under section 8-1 of the Income Tax Assessment Act 1997?
Answer
Yes.
You are a public servant working within a legal role. As the degree is directly related to your income producing activity, you can claim a deduction for self-education and associated transport expenses. More information on claiming self-education and associated transport expenses can be found by searching ato.gov.au for 'QC 72166'.
This ruling applies for the following periods:
Year ended XX XXXX 20YY
Year ended XX XXXX 20YY
Year ended XX XXXX 20YY
Year ended XX XXXX 20YY
The scheme commenced on:
XX XXXX 20YY
Relevant facts and circumstances
You work in a government department in a legal role.
You are currently undertaking a degree.
You receive study leave from your work to attend classes and undertake assessments.
You do not receive any financial assistance from your work.
You access FEE-HELP to pay for your degree.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
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