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Edited version of private advice
Authorisation Number: 1052039718844
Date of advice: 14 October 2022
Ruling
Subject: Deductions - self-education expenses
Question: Are you entitled to claim a deduction for any module fees incurred in relation to your degree under section 8-1 of the Income Tax Assessment Act 1997?
Answer: Yes.
Based on the information provided it is accepted that your study in relation to your degree during the ruling period meets the principles contained in Taxation Ruling TR 98/9 to allow module fees to be deductible.
Therefore, you are eligible to claim a deduction to the extent that any of the module fees incurred in relation to the Degree have an effective date (census date) during the ruling period.
This ruling applies for the following period:
Income year ended 30 June 2022.
The scheme commences on:
1 July 2021.
Relevant facts and circumstances
You work within the medical field.
You commenced a degree (the Degree), and had completed numerous modules, prior to the start of the ruling period.
The Degree is designed to assist health professionals currently in middle or senior healthcare management positions.
Your intention for undertaking the Degree was to enable to you acquire skills and knowledge that would enable you to progress your career and expertise in relation to management in hospital environments.
You paid for the Degree under the FEE-HELP program and were not reimbursed for the module fees.
You claimed self-education deductions for the modules completed prior to the ruling period in the relevant income years.
The Degree is predominantly online, and you are not required to purchase textbooks and stationery.
You were employed as follows during the ruling period up to the time the Degree was completed:
• in an Allied Health Management role with Organisation A for several weeks at the beginning of the ruling period.
• You had been in that position for some time prior to the ruling period and had used the skills and knowledge obtained from the Degree while managing a health department through a period affected by the COVID-19 pandemic; and then
• in an Allied Health Management role with Organisation B up until the Degree was completed some months prior the end of the ruling period.
• you used the skills and knowledge obtained from the Degree in relation to the activities you undertook in that management role.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1