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Edited version of private advice

Authorisation Number: 1052407413474

Date of advice: 23 June 2025

Ruling

Subject 1: Work related self-education expenses

Question 1

Can you claim a deduction for the costs you incurred to complete your course?

Answer 1

Yes.

The costs you incurred meet the requirements under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) and Taxation Ruling TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

This ruling applies for the following period:

XX XX 20XX to XX XX 20XX

The scheme commenced on:

XX XX 20XX

Relevant facts and circumstances

From XX XX 20XX to current, you have performed various full-time roles at Company A.

From XX XX 20XX to XX XX 20XX, you were employed in Role 1.

You provided a detailed explanation of your duties in Role 1.

From XX XX 20XX to current, you are employed in Role 2.

You provided a detailed explanation of your duties in Role 2

In XX 20XX, you enrolled in a university degree.

You provided a description of the degree.

You advised that this degree has been instrumental in advancing your career from Role 1 to your current position in Role 2.

You advised that you have completed XX courses of the full degree and have XX courses left to complete:

You provided the costs covered in the course, with the date of issue on the invoices and payment amounts for each course.

Your study was not funded by your employer, and you were not re-imbursed for undertaking the course.

You are not receiving an allowance for the expenses incurred to undertake this study.

Relevant legislative provisions

Income Tax Assessment 1997 section 8-1

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