| Disclaimer This edited version has been archived due to the length of time since original publication.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: 1051653662779
Date of advice: 02 April 2020
Ruling
Subject: Income tax - deductions self-education expenses
Question
Are the course fees and associated expenses paid in connection with the self-education course an allowable deduction, to the extent that the course fees are not reimbursed by your employer?
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 has sufficient connection to your current work activities. 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 ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
The scheme commences on:
1 July 2019
Relevant facts and circumstances
You are currently employed on a full-time basis.
You have chosen to undertake a self-education course to expand your current experience and skills.
You envisage this course will further permit you to move into the next tier of positions within the organisation, particularly senior leadership roles.
Your current employer has afforded you support to study this course and apart from any possible reimbursement from your employer, the course will be self-funded.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1