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Edited version of private advice
Authorisation Number: 1051621758502
Date of advice: 18 December 2019
Ruling
Subject: Your 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 ended 30 June 2018
The scheme commences on:
1 July 2017
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are employed full time.
You were working overseas for a period of time on sabbatical leave.
You were working and conducting a special research program in your specialist field.
You maintained your full time employment status and you were on full pay during that time.
You were required to pay for your return trip expenses, living expenses which included transports, accommodation, utilities and telephone.
The Special Studies Program assisted in improving your academic duty.
The Special Studies Program (SSP) is recognised as a valuable mechanism to achieve this aspiration by enabling the university to build and maintain knowledge and expertise in pursuit of research and educational excellence.
Currently, you are employed on a X% teaching X% research and X% administration basis. It is vital that you keep up with the new development and innovation in your research area, particularly food allergy area. This means that you need to develop collaborative network nationally and internationally.
Throughout the study period you lived in a long term rental accommodation.
Your spouse lived in and maintained your home in Australia and it was not rented out.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1