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Edited version of private advice
Authorisation Number: 1051590718083
Date of advice: 4 October 2019
Ruling
Subject: Self education expenses
Question
Are your self-education expenses 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 period:
Year ending 30 June 2020
The scheme commences on:
01 July 2019
Relevant facts and circumstances
You are employed as a helicopter pilot.
You have worked for your current employer for a number of years.
You have received prior endorsements for different types of helicopters.
Your employer has previously met the cost for the endorsements.
You have self-funded an additional endorsement course.
You have not been reimbursed by your employer for this expense.
Your employer is supportive of you obtaining the endorsement.
This course will improve your availability for flying with your employer.
This course will maintain and improve your knowledge and skill of flying helicopters.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1