Edited version of private advice

Authorisation Number: 1051974210540

Date of advice: 20 April 2022

Ruling

Subject: 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 the Commissioner's view can be found in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business. Information generally 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 ended 30 June 20XX

Year ended 30 June 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You graduated from the University of XXXX with a Bachelor of Dental Surgery in 20XX (BDS). The BDS qualification allowed initial registration with the Australian Health Practitioner Regulation Agency (APRHA). You then commenced working in 20XX for a private dental practice.

You commenced working for the South Australian Dental Service (SADS) in 20XX as a Level 1 Dental Officer in the Special Needs Unit at the Adelaide Dental Hospital.

Your duties involve providing oral health care needs for patients referred for specialist dental treatment (including those with an intellectual disability, medical, physical, or psychiatric conditions) that require special methods or techniques to prevent or treat oral health problems or where such conditions necessitate special dental treatment plans.

You were accepted by the University of XXXX into the Doctor of Clinical Dentistry and commenced your studies. You have been employed by the South Australia Dental Service in the Special Needs Unit the whole time that you have been enrolled in your studies.

SA Dental has supported you to complete components of your university course work during paid clinical hours. You also have a letter of support from the general manager for data collection (as part of the course study requirements) to be undertaken during paid clinical hours.

You have undertaken this training to maintain and improve your skill and knowledge. Once the program is completed it will enhance your professional standing within this field and objectively lead to a higher income earning opportunities.

You have provided copies of your Commonwealth Assistance Notice from the University of XXXX which confirm you are a full fee paying student.

You have incurred costs under the FEE-HELP system as well as other expenses identified under TR 98-9.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1