Edited version of private advice

Authorisation Number: 1051664362173

Date of advice: 24 April 2020

Ruling

Subject: Work-related self-education expenses

Question

Does the course of education have the necessary connection to employment for the self-education expenses to be deductible?

Answer

Yes. It is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 for the self-education expenses to be deductible. 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 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You have been employed as a Project Manager since XX/XX/20XX. The role description shows the following main details:

·                 Role title: Manager.

·                 Organisation: Employer A.

·                 Role description:

-                  You have a lead role in managing a large project and are required to work collaboratively with private industry, local and state government and other stakeholders.

·                 Key accountabilities:

-                  Provide high level leadership and management to successfully manage and implement actions under the project.

-                  Develop, monitor and review action plans under the project.

-                  Competently lead and manage a team of staff in a proactive and conducive manner.

-                  Utilise your highly developed knowledge and experience to allocate resources, balance competing demands and manage activities to ensure timely delivery of quality products and services.

-                  Interpret situations and apply interpersonal skills in consultancy, negotiation and oral presentation across a diverse client base and develop innovative strategies across the system.

-                  Apply specialist knowledge and expertise to undertake complex liaison and negotiation with various groups.

-                  Build and maintain effective partnerships and relationships with key stakeholders.

-                  Work collaboratively with senior management and stakeholders to ensure project outcomes are achieved.

-                  Contribute to communications activities including media releases, public events, marketing etc.

-                  Provide accurate and timely reports, briefings, submissions and other documentation as and when requested.

-                  Represent the employer at meetings, conferences, high level forums and committees.

During the period of the ruling you will complete a Double Diploma through Institution A being: Diploma of Leadership and Management and Diploma of Project Management.

The course duration is 18 months.

The course outline indicates:

·                 The qualification is for individuals wishing to upskill in leadership and management areas while building capability as a project manager.

·                 The course is designed for managers who have responsibility for a team or a business as well as those who coordinate all aspects of the project management lifecycle, to effectively add leadership value and oversee project management practices in a broad range of roles across multiple industries and disciplines.

·                 Diploma of Leadership and Management core units of study include: Manage operational plan, Lead and manage team effectiveness, Develop and use emotional intelligence, Lead and manage effective workplace relationships, Communicate with influence and Implement diversity in the workplace.

·                 Diploma of Project Management core units of study include: Manage project scope, Manage project time, Manage project quality and Manage project cost.

·                 Assessments are completed in your own time. Study options include: 14 days of on-campus workshops with additional self-paced study and online support, on-line study and support through self-paced online modules and corporate workshops.

The minimum course fee is $X,XXX.XX. There may be travel expenses and accommodation expenses depending on the study option chosen.

You have no formal qualifications in project management or leadership management.

The study will enable you to consolidate and formalise existing knowledge and learnings and maintain and improve the skills and knowledge required to continue current work activities and develop further to be considered for future income increases in current employment.

You will not be receiving an allowance or reimbursement for any self-education expenses incurred.

Your employment position will remain the same on completion of your studies.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1