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This edited version has been archived due to the length of time since original publication.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 private advice

Authorisation Number: 1051541044832

Date of advice: 08 July 2019

Ruling

Subject: Income tax - deductions - self-education expenses

Question

Are your self-education expenses deductible?

Answer

Yes. Your self-education expenses are deductible as it is accepted they are in direct connection to your current income-earning activities. Further information can be found on our website by searching 'QC 31970.

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 by an educational institution and commenced in this role in 20XX.

You are required to provide education to students as per the curriculum. You provided us with a copy of this timetable in your application.

You have other academic responsibilities to undertake and you completed this in 20XX. These responsibilities are directly connected with your employment.

Part of this academic responsibility you incurred an expense.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1