| Disclaimer You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1051911285627
Date of advice: 20 October 2021
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for self-education expense for the course you will undertake with an overseas provider?
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
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 November 20XX
Relevant facts and circumstances
You have been employed full-time as an academic at XYZ since 20XX.
In your current role you teach various research and communication topics.
In November 20XX you will commence a course, run by an overseas provider.
Your intention for undertaking the course is to enhance your skills and knowledge that will assist you in your current role and is likely to lead to promotion and an increase in income.
The course is directly related to your employment as it will enable you to update your research qualifications and is directly connected to your teaching activities.
Your employer supports your ambition to undertake the course. All staff are encouraged to undertake ongoing education. The successful completion of the course will be viewed favourably in terms of promotion. Once the qualification is completed, you hope to win promotion.
You do not receive Austudy, ABSTUDY or Youth Allowance to study. You do not receive a taxable bonded scholarship. You do not receive an allowance or reimbursement for the expenses incurred in relation to this course.
There are no equivalent courses on offer at Australian institutions. You have chosen the course with the overseas provider as it has an excellent international reputation for designing and delivering intensive online (live and self-paced) courses on commercial strategy.
You will incur course costs of $XX.
There are no additional fees associated with these live and self-paced online courses.
You intend to complete the course by June 20XX.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1