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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