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Edited version of private advice
Authorisation Number: 1051602337598
Date of advice: 30 October 2019
Ruling
Subject: Work related self-education expenses
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for expenditure incurred in relation to the course?
Answer
Yes. As you have met the requirements for eligibility for a deduction of self-education expenses, you are entitled to claim a deduction for the amount you incurred with course fees, travel costs and accommodation as outlined in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business and section 8-1 of the ITAA 1997.
This ruling applies for the following:
1July 20XX to 30 June 20XX
1July 20XX to 30 June 20XX
Relevant facts and circumstances
You are employed.
You attended a course in 20XX and 20XX.
You provided a travel diary and you also provided a description of the course fees, travel and accommodation costs.
You incurred the costs. The employer allowed non paid leave for attendance at the course and will not be reimbursing you for the expenses directly or through an allowance.
You have provided details of both of your employment duties and the course.
The course content is highly desired in your current role's job description and you will continue working in your current role into the future.
Relevant legislative provisions
Income Tax Assessment Act 1997section 8-1