Edited version of private advice

Authorisation Number: 1051790685576

Date of advice: 6 December 2020

Ruling

Subject: Self-education expenses

Question

Are your course fees associated with your self-education expenses deductible?

Answer

Yes.

In your case it is accepted that the course will maintain and enhance the skills that are required in the performance of your current employment duties. Your 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 ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are currently employed as a remunerated non-executive Board Director.

You have enrolled in a Master of Public Health.

As a non-executive Board Director your current responsibilities are summarised below:

•                     Think strategically, critically assess strategic opportunities and threats.

•                     Develop effective strategies in the context of addressing the public National and Local Health Priorities.

•                     Development of the use of digital health to improve and address the public National Health Priorities.

•                     Implementing strategies and innovation around e-health, telehealth, collection of health data/information management and addressing Cyber Security.

•                     Responsibility in relation to health policy and planning to address community health and wellbeing, address population health needs, resource allocation and service delivery.

•                     You require an excellent understanding of Clinical Governance with ultimate responsibility for third party providers funded by your organisation.

•                     Financial performance of the organisation to ensure its solvency and financial viability and ensuring the organisation complies with the Commonwealth's funding obligations.

•                     Responsibility to ensure the organisation meets all of the KPI's imposed by the Commonwealth in relation to meeting the National Health Priorities.

•                     Monitor risk, legal and regulatory compliance, develop and/or review appropriate policies for the organisation.

•                     As a Director you must ensure you comply with the legal obligations under the Corporations Act 2001.

You have provided documentation from the current Chair of the Board supporting your choice to undertake this course, stating it will undoubtedly enhance your knowledge and skills in a highly relevant area and will strengthen your contribution to the Board thus supporting it to achieve its mission to respond to the health needs of the most vulnerable in the community.

You will remain a Director with the Board for the duration of the completion of your master's degree.

In your position as a Board Director you will continue to be remunerated from them whilst completing your studies.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1