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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