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Edited version of private advice
Authorisation Number: 1051927163134
Date of advice: 30 November 2021
Ruling
Subject: Self education expenses
Question
Are you entitled to a deduction for self-education expense for your Graduate Diploma in Psychology course under section 8-1 of the Income Tax Assessment Act 1997(ITAA 1997)?
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 July 2020
Relevant facts and circumstances
You are employed as a Student Coordinator, at the University.
Your role involves in successfully transitioning students to the demands of university life and enhancing their university experience.
As part of this employment, your studies in psychology helps you to:
• develop social engagement activities for the student body developing a sense of belonging.
• understand how a sense of belonging is an essential component in the students life at the university building resilience to adapt to a different learning environments.
• understand the different cultural backgrounds and learning styles of students.
• highlight strategies for students on how to remain motivated in a university environment.
You are studying a Graduate Diploma in Psychology course at the University under Fee- Help.
Your employer supports your study to enhance your future prospects with the university.
Evidence of support by your employer include the following:
• release for up to XXhrs per semester provided by the university.
• eligible for a Study Assistance Claim taxable allowance upon completion.
You stated that this course has been recognised by the university and has resulted in staff promotions in similar roles at your university.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1