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Edited version of private advice
Authorisation Number: 1051604782717
Date of advice: 8 November 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 periods:
Year ended 20XX
Year ending 20YY
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are currently employed as a Flight Attendant with Company A.
Your role and responsibilities primarily focus on the safety and comfort of passengers.
You undertook study for a related course at University B.
The subjects you studied were relevant to maintaining or improving the skills required in your role.
You incurred these expenses through FEE-Help.
You are due to complete your degree in the year ending 20YY.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1