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Edited version of private advice
Authorisation Number: 1051789051086
Date of advice: 9 December 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 that 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.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 February 20XX
Relevant facts and circumstances
You were employed full time as a Project Lead.
You enrolled in a Bachelor degree part time.
You reduced your hours to part time to take up full time study.
The course will help you improve specific skills and knowledge in your role.
The employer did not reimburse any of your expenses.
Relevant legislative provisions
Income Tax Assessment Act 1936 section 82A
Income Tax Assessment Act 1997 section 8-1