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Edited version of private advice
Authorisation Number: 1051801590988
Date of advice: 03 February 2021
Ruling
Subject: Deductions - work related expenses - self-education expenses
Question
Can you claim a deduction in relation to the cost of your certificate IV in Commercial Cookery and associated outgoings, as a self-education expense?
Answer
Yes. The Commissioner accepts that these expenses were incurred in earning your assessable income. Please refer to our web page on claiming self-education expenses (at quick code QC 31970) for more information about how much you can claim and the records you need to keep.
This ruling applies for the following period:
Year ending 2019
The scheme commences on:
1 July 2018
Relevant facts and circumstances
You are an Employee.
You are a resident for tax purposes.
You commenced employment as a full time Cook.
In the 2018 income tax year, your employer requested you obtain a formal qualification as a chef.
You commenced and paid for a Certificate IV in the 2019 income tax year.
In the 2019 income tax year, you received a new contract and was employed as a full time Chef.
To complete the formal qualification in a Certificate IV, you were required to travel and stay multiple nights away from home.
You completed a formal qualification in a Certificate IV.
After gaining a formal qualification in a Certificate IV, your annual salary has increased.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1