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Edited version of private advice
Authorisation Number: 1051678224700
Date of advice: 14 May 2020
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for self-education expenses?
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 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You were employed with Company Z as a professional.
Between late 20XX and mid 20XX you undertook a training course at the Company Z Training Centre to upgrade your professional rating.
The course comprised three parts.
Your employer paid for the course and provided the facilities.
Your employer did not make any contribution towards your costs to attend the course, or pay any travel or meal allowance.
Your roster substantiated that during the training you made a number of return journeys which you wish to claim at 68 cents per km for each return journey.
Due to roster scheduling of late sessions and early exams, the distance to travel home, and the need to be rested for these sessions, you stayed at a nearby hotel to the training centre for a number of nights, with receipts provided.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1