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Edited version of private advice
Authorisation Number: 1051548841195
Date of advice: 19 August 2019
Ruling
Subject: Income tax - self-education expenses
Question
Can I claim my self-educational expenses under section 8-1 of Income Tax Assessment Act 1997 for the 2018 financial year?
Answer
Yes. Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business discusses the principles to consider when determining the deductibility of self-educational expenses. The Commissioner considers that there is a sufficient nexus between the income producing activities and the education undertaken. Therefore the self-education expenses are deductible in the 2018 financial year.
This ruling applies for the following period:
Year ended 30 June 2018
The scheme commences on:
1 July 2017
Relevant facts and circumstances
You are an employee.
You completed a course relevant to your employment.
Your employer supported your study.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1