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Edited version of private advice
Authorisation Number: 1051759351755
Date of advice: 29 September 2020
Ruling
Subject: Self-education expenses
Question
Are your self-education expenses deductible?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the course 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 periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You commenced an internship teaching position in 20XX financial year.
As part of the internship, you are required to complete an associated Master of Teaching.
You are employed for four days a week as a para-professional and one day a week completing the course of study.
The study is a required part of your employment.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1