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Edited version of your private ruling
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Ruling
Subject: Work related expense - self education
Question:
Are you entitled to claim a deduction for your tuition fees?
Answer:
Yes
This ruling applies for the following periods:
Year ended 30 June 2012
Year ending 30 June 2012
The scheme commences on:
1 July 2011
Relevant facts and circumstances
You are a full-time student at university.
You are a full-fee paying student.
You incurred expenses in respect of this study.
You are in receipt of an assessable scholarship.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1.
Reasons for decision
Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature or relate to the earning of exempt income.
Although most self-education expenses are incurred voluntarily, these expenses may be deductible where a student's continuing entitlement to scholarship income is conditional upon enrolment and satisfactory progress in a course of study.
In your case, it is accepted that the tuition fees paid by you are a necessary expense incurred for completion of your course. Accordingly, you are entitled to a deduction for these expenses.