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Edited version of your written advice
Authorisation Number: 1051500217984
Date of advice: 28 March 2019
Ruling
Subject: Self-education
Question
Are university fees paid to a non-Australian university deductible?
Answer
Yes. Your self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. In your case, your course has sufficient connection to your current income earning activities. 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:
01 July 2018
Relevant facts and circumstances
● You are employed full-time as a professional.
● You are studying a course at an over-seas university.
● You took paid and unpaid leave.
● It is expected that you will pursue further education after obtaining experience.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1