Edited version of private advice

Authorisation Number: 1051929669180

Date of advice: 7 December 2021

Ruling

Subject: Work related self-education expenses

Question

Are you entitled to claim a deduction for your self-education expenses under section 8-1 of the Income Tax Assessment Act 1997?

Answer

Yes. Having considered your circumstances and the relevant factors, you are entitled to a deduction for your fees under section 8-1 of the Income Tax Assessment Act 1997. Further information on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC31970 into the search bar at the top right of the page.

This ruling applies for the following periods:

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You began studying a Master of Business Administration (MBA) 20XX. You are due to complete the course in 20XX.

When you commenced studying the MBA, your job title was Senior Operations Manager for a company. You were employed by the company for several years.

You finished a related undergraduate degree several years ago. On completion of the degree, you were promoted to your previous role as Senior Operations Manager.

You have provided the following description of the role:

•         To effectively administer, support and oversee administrational tasks set with and company's directors while adhering to all of the company's quality of service and organisational standards while ensuring synergy and efficiency across the end-to-end event operations for both Venues and External.

You have provided a comprehensive description of your roles and responsibilities relating to the position.

The role included the following responsibilities:

Operational effectiveness

•         managing and operating events as required

•         managing and co-ordinating relationships with suppliers specific to operational considerations

•         ensuring delivery of required high-quality service standards across all company divisions

•         performance and development management of all directly reporting staff.

Profitability

•         Produce reports and analysis as required

•         Assistance with procurement / contract manager / cost saving

•         Assistance and coordination of orders and management where required (including stocktakes)

•         Management and assistance of labour costs.

Brand Promise & Culture

•         Assistance with Essential Services

•         Develop and maintain effective collaborative relationships with all departments and people at the company

•         Initiation, management and maintenance of networks and relationships with key stakeholders, suppliers and industry partners

•         Management of own performance and development required, maintaining current skills, knowledge and capability

•         Management of direct reports performance and development requirements, maintaining current skills, knowledge and capability

•         Engagement and alignment of direct reports to effectively and efficiently achieve role accountabilities

•         Adoption, management and application of our Vision and Values, the company culture.

You have also included a 3-page word document outlining your roles and responsibilities required for your Senior Operations Role.

Your current job title is Event Operations Manager. You commenced this role a short time ago. You have provided the following description of the role:

Under the direction of the Manager - Corporate, the Event Operations Manager will oversee all operations as well as provide support to event delivery within any other company venues.

You have provided a list of responsibilities associated with the role.

You have provided your reasons for undertaking the MBA.

The study you are undertaking is assisting you in vital management tasks such as developing new business opportunities, analysing data, implementing operational solutions and strategic decision making to improve the company's financial, sustainable and social bottom line.

You have submitted two paid invoices detailing subjects undertaken and amounts paid.

You are claiming subject fees for 8 subjects in total.

You have provided descriptions of the subjects you are undertaking and the relevance of the subjects to your previous employment:

You have not and will not receive any government assistance whilst undertaking the MBA.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1