Taxation Ruling

TR 98/9W

Income tax: deductibility of self-education expenses incurred by an employee or a person in business

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Notice of Withdrawal

Taxation Ruling TR 98/9 is withdrawn with effect from 27 September 2023.

1. TR 98/9 sets out the circumstances in which self-education expenses are allowable as deductions to individuals under the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997. In doing so, TR 98/9 discusses the types of expenditure that are considered to be allowable.

2. TR 98/9 is being replaced by Draft Taxation Ruling TR 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual, which will issue on 27 September 2023. TR 2023/D1 modernises the Commissioner's view expressed in TR 98/9, to the extent that it continues to apply, and incorporates developments in case law.

3. Part B of TR 98/9 (on section 82A of the ITAA 1936) is not incorporated in TR 2023/D1 as section 82A of the ITAA 1936 ceased to apply from 1 July 2022.

Commissioner of Taxation
26 September 2023

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-WK0H5MQ

ISSN: 2205-6211
TR 98/9W history
  Date: Version: Change:
  17 June 1998 Original ruling  
  7 December 2011 Consolidated ruling Addendum
  6 June 2012 Consolidated ruling Addendum
  13 July 2016 Consolidated ruling Addendum
You are here 26 September 2023 Withdrawal notice  

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© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).