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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051476684702

Date of advice: 23 January 2019

Ruling

Subject: Deductibility of self-education expenses

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 period:

Year ending 30 June 2019

The scheme commences on:

1 July 2018

Relevant facts and circumstances

You are currently employed by as a pilot on an aircraft. You operate exclusively on long haul, passenger flights.

Your duties as a pilot are:

    ● Monitoring the Primary Flight Crew during take-off and landing phases;

    ● Providing relief for the Primary Flight Crew in control seats during the cruise phase when autopilot is engaged;

    ● System monitoring;

    ● Communication with Air Traffic Control; and

    ● Responding to non-normal events and emergencies.

Your current role does not provide you any hands on practise of manipulation of the flight controls in a real aircraft.

You are required to maintain hands on flying skills for your current role.

You want to progress to a more advanced and higher paying role as a pilot. This requires retention and improvement of your flying skills.

Your employer conducts a Cyclic Proficiency Check (CPC) examination every six months. In this examination, your employer assesses you against set standards of operational performance.

Your employer provides two hours of flight simulator time every two months to assist in the retention of your flying skills.

Your employer strongly recommends you partake in private flying and hire a light aircraft on a regular basis to practice manual flying skills both alone and under instruction from a qualified flight instructor.

You estimate you will undertake approximately 36 hours of private flying per year. You will incur these costs yourself.

You will also incur additional costs to cover equipment, charts and flight documents not provided by your employer.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1


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