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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051602375516

Date of advice: 30 October 2019

Ruling

Subject: Deductibility of 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

Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature, or relate to the earning of exempt income.

If an expense is partly for your self-education and partly for other purposes, you can only claim the amount that relates to your self-education as a deduction

This ruling applies for the following periods:

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are currently employed as a xxxx.

You have finished your study and are qualified by the relevant authority.

You have been accepted for further study under a Fellowship training program which requires you to attend further training both in Australian and overseas facilities

You are employed throughout the duration of this training program.

Part of this training has required you to learn a procedure/technique which is not performed in Australia and you are required to travel overseas to learn to perform this procedure.

Your family did not travel with you overseas and whilst there you stayed in accommodation on site.

The information provided demonstrates that the primary purpose of your travel was to fulfil your self-education requirements to support you in your career development with your current employer by further developing skills in a sub specialisation.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1