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Edited version of private advice
Authorisation Number: 1051584073868
Date of advice: 25 September 2019
Ruling
Subject: Self education expenses
Question
Are your self-education expenses an allowable deductible?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following periods:
Year ending 30 June 2020
Year ending 30 June 2021
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You are a registered professional.
You currently employed as a professional.
You intend to enter a training program to receive a professional endorsement.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1