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Edited version of private advice
Authorisation Number: 1051985152808
Date of advice: 20 May 2022
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for the self-education expenses incurred in obtaining your helicopter instrument rating?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the course 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 20XX
Relevant facts and circumstances
You are employed as a helicopter crew officer.
Your duties include those typical with a crew officer.
You are a qualified helicopter pilot.
You undertook an Instrument Rating - Helicopter course.
The course was completed with the intention of remaining in the same role with the same company.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1