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Edited version of private advice
Authorisation Number: 1051527449535
Date of advice: 6 June 2019
Ruling
Subject: Income tax: deductions: work-related self-education expenses
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for expenses incurred for the purpose of undertaking subjects where you did not complete the subjects?
Answer
Yes, the subjects have a relevant connection to your income-earning activities and accordingly, you are entitled to a deduction under section 8-1 of the ITAA 1997.
This ruling applies for the following period:
Year ended 30 June 20xx
The scheme commences on:
1 July 20xx
Relevant facts and circumstances
You are employed.
You are undertaking a course of study.
The course has a relevant connection to your income-earning activities.
You enrolled in some subjects.
You received grades of Failed Incomplete.
You received Commonwealth Assistance through FEE-HELP.
You are still liable to repay the Commonwealth Assistance to the Commonwealth Government.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1