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Edited version of your written advice
Authorisation Number: 5010055419357
Date of advice: 03 December 2018
Ruling
Subject: Work Related Expenses – Self Education
Question
Are your self-education expenses deductible?
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 periods:
Year ended 30 June 2018
Year ended 30 June 2019
Year ended 30 June 2020
The scheme commences on:
1 June 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 permanently employed.
You commenced in this role a while ago.
You are responsible for data being implemented in the database. You run the data through layers of testing and analytics and use the data for reports used throughout the business.
You commended a Master’s Degree.
The Master’s degree will provide you with a deeper understanding of the systems you are currently working on.
You are supported by your employer.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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