| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051491880017
Date of advice: 7 March 2019
Ruling
Subject: Income tax: work-related expenses: 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 Income tax: deductibility of self-education expenses incurred by an employee or a person in business. 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 ending 30 June 2019
Year ending 30 June 2020
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are employed by company as a Team Leader.
Your key responsibilities include numerous project management activities, including the management of complex projects, their resources and stakeholders, scoping, budgeting and end-to-end delivery.
You commenced a Graduate Certificate in Project Management.
You require the knowledge from this course to maintain and improve your skills in your current role.
You are not reimbursed for this course.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1