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Edited version of your written advice
Authorisation Number: 1051405665673
Date of advice: 26 July 2018
Ruling
Subject: Self-education expenses
Question
Are you entitled to claim a deduction for your self-education expenses?
Answer
Yes.
It is accepted that the Masters course will maintain or enhance the skills that are required in the performance of your current role. Consequently, the self-education expenses incurred have the necessary and relevant connection with the earning of your assessable income. You are entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for self-education expenses.
This ruling applies for the following periods:
1 July 20XX to 30 June 20XX
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are employed full time as a support officer for a University. Your role includes use of specific tools and applications, and projects related to management.
Subjects offered through the Masters Include:
● Data Management
● Emerging Technology in Business
● Information Systems Analysis and Design
● Information Systems Security Management
● Managing Digital Enterprise
● Managing Information Systems
● Industry Research Project: Part A
● Industry Research Project: Part B
● Corporate Governance for Mangers
● The Positive Leader
● Strategy and Case Analysis
● Global Business
● Project Management Principles
● Strategic Knowledge Management
● Project management Specialisation
● Project Management: Initiation and Planning