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Edited version of private advice
Authorisation Number: 1051890813441
Date of advice: 2 September 2021
Ruling
Subject: Work related self-education expenses
Question
Are your Graduate Certificate of Xxxx Xxxx course fees claimable as a work related self-education expense?
Answer
Yes
Your self-education 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
Note: In certain circumstances you may have to reduce your allowable self-education expenses by $250. However, you may have other types of expenses some of which are not allowable as a deduction that can be offset against the $250 before you reduce the amount you can claim for allowable expenses. However, the Government has announced this requirement will be removed, and this will take effect from the first income year after the date of royal assent of the enabling legislation.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
XX XXXX 20XX
Relevant facts and circumstances
You were employed in a xxxx xxxx role before changing employers.
You went straight from your previous employment to your current employment and remain in a xxxx xxxx role with your new employer.
Both your employers have provided you with time off when required for your study and for exams.
You are undertaking a Graduate Certificate of Xxxxx Xxxxx.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1