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Edited version of private advice
Authorisation Number: 1052033603717
Date of advice: 15 September 2022
Ruling
Subject: Self-education expenses
Question
Are you entitled to a deduction for self-education expenses incurred while studying a Postgraduate Diploma at University?
Answer
Yes
Having considered your circumstances and the relevant factors, the Commissioner is satisfied there is an identifiable nexus or connection between the course and your employment.
Consequently, your self-education expenses incurred since commencing employment are deductible under section 8-1 of the Income Tax Assessment Act 1997. You can find additional information on self-education expenses on our website at ato.gov.au or entering quick code QC 31970.
This ruling applies for the following periods:
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
In 20XX you commenced the Postgraduate Diploma (PGD) at university.
You are due to complete this course in 20XX unless you transfer from the PGD to the Masters program.
You are completing X core courses and X elective courses.
The course fees are subject to FEE-HELP, but you pay the course fees as and when they fall due. You are not reimbursed from your employer.
You commenced part-time employment in a field related to your studies around the same time you started the course.
Your Business Manager has provided you a letter supporting your studies. They have stated that the course is significantly improving your skills and knowledge in your current role. They have also stated your studies are likely to lead to a promotion or increase in salary in the future.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1