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Edited version of your written advice
Authorisation Number: 5010054088703
Date of advice: 30 October 2018
Ruling
Subject: Self education expenses
Question
Are you entitled to claim a deduction for your self-education expenses incurred in studying Subject 1 and 2 of the Certificate?
Answer
Yes
Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following period:
Year ending 30 June 2018
The scheme commences on:
1 July 2017
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are currently a full time Administration officer.
In your role you are required to complete duties as requested.
You commenced the Certificate.
You have completed two subjects of the course.
Subject 1 provided you with skills and a better understanding about your workplace, enabling you to be more efficient when dealing with internal and external clients.
Subject 2 provided you with the skills and knowledge required to better understand the terminology. These skills are relevant to your daily tasks and allow you to better communicate with a range of internal/external clients.
You can read and understand the work presented to you and in return you can accomplish your role to its highest standard.
You have purchased text books and had other expenses.
You did not receive any reimbursements or government allowance. You did not have any study leave or other allowances or rewards for completing the courses.
You have stopped studying the course in the short term due to personal circumstances.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1.
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