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Edited version of private advice
Authorisation Number: 1051745526095
Date of advice: 27 August 2020
Ruling
Subject: Self-education expenses
Question
Are the tuition fees as part of Master of Cyber Security, Strategy and Diplomacy at the University of New South Wales (UNSW) you will be undertaking deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.
The amount of your deduction for self-education expenses may have to be reduced by $250. 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
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are employed fulltime as a Senior Cyber Security Advisor.
You are enrolled to commence part-time study of a Master of Cyber Security, Strategy and Diplomacy at the University of New South Wales (UNSW).
The Master of Cyber Security, Strategy and Diplomacy is a postgraduate award offered by the School of Humanities and Social Sciences department at UNSW. It is designed for postgraduate scholars and professional managers with appropriate undergraduate qualifications and/or professional experience in the Social Sciences, Humanities or Information Sciences.
You will remain employed while you study, using your annual leave if you require any time away from work while studying.
The course involves the study of the following core subjects:
· Cyber-Security and World Politics
· Australian Cyber Diplomacy
· Australia and Cyber War
· Cyber Policy in China
· Cyberspace, National Security and Law
The course also requires the completion of two elective subjects from both Strategy and Politics Prescribed and Technology and Security Prescribed electives selection.
Your employer is not contributing to the cost of the tuition fees.
You will pay for your tuition fees yourself.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1