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Edited version of private advice
Authorisation Number: 1051630759731
Date of advice: 5 February 2020
Ruling
Subject: Work related self-education expenses - working in a kitchen doing a particular cookery course
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for self-education expenditure incurred from the time you commenced employment?
Answer
Yes.
Your self-education expenses are deductible as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 and were connected to your position at work at the time. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au
This ruling applies for the following:
1July 2017 to 30 June 2018
1July 2018 to 30 June 2019
Relevant facts and circumstances
You were employed part time in a kitchen.
You attended a particular cookery course.
You incurred the costs. The employer did not reimburse 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