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Edited version of private advice
Authorisation Number: 1052395772739
Date of advice: 18 June 2025
Ruling
Subject: Work related expenses - self education
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for your self-education expenses for your course fees and accommodation?
Answer
Yes. Your self-education expenses are deductible under section 8-1 of the ITAA 1997. The expenses you incurred to complete your course will allow you to improve the knowledge and skills required to carry out your current income-earning activities and have led to an increase in income from your current employment. 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.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
XX XX 20XX
Relevant facts and circumstances
On XX XX 20XX you became employed with Company A.
You are employed in the position of XXX on a full-time basis.
You hold a Civil xxx Safety commercial license and a Federal xxx Administration commercial license.
Your roles and responsibilities are as follows:
• Your primary duties include xxx missions.
• You primarily operate a light utility xx.
In 20XX, you communicated with the chief xxx and head of xxx operations regarding company and career progression.
You both agreed that on completion of an additional self-education course you would have a guaranteed job xxxx a larger and more technical xxx. This progression would have you completing the same roles and responsibilities with a guaranteed pay increase.
On XX XX 20XX you flew from Australia to Country A.
On XX XX 20XX you commenced the self-education course.
The course is facilitated by Company B.
On XX XX 20XX you completed the course.
On XX XX 20XX you flew from Country A to Australia.
From XX XX 20XX - XX XX 20XX you resided in temporary accommodation in Country A.
During your time overseas your property in Australia remained vacant.
While overseas completing the course you took unpaid leave from your employment.
As a result of undertaking and successfully completing the course, your career within Company A has progressed and your assessable income has increased.
You didn't receive a scholarship, allowance, or government assistance to pay for the course.
The course was not paid via a Higher Education Loan.
You have not been reimbursed by your employer for any of the self-education, travel, or accommodation expenses.
On XX XX 20XX your employer provided a letter endorsing the training and confirming the increase in pay.
As the result of completing the course your primary role has remained as a xxx in Command.
You now command a xx multicrew xxx.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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