Edited version of private advice

Authorisation Number: 1052185103142

Date of advice: 14 November 2023

Ruling

Subject: Self-education expenses

Question

Are you entitled to a deduction for self-education expenses incurred in studying a Masters of Nursing for the course fees and textbooks under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes

Your self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997 to the extent the expenses have sufficient connection to your income earning activities. Further information about self-education expenses can be found in TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or person in business.

This ruling applies for the following period:

Year ended 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You commenced employment with the XX on XX XX 20XX as a Clinical Nurse Manager and continue to be employed by them.

During that time you were undertaking a Masters of Nursing.

The course consists of multiple units, which included the use of several textbooks.

You held several positions while working at the XX.

You hope to complete the Masters of Nursing in XX 20XX.

You have advised the course of study:

•         is directly related to your income earning activities in the relevant years as a clinical nurse manager.

•         will improve your knowledge of your current role.

A description of the units taken and how it connects to your employment was provided.

Subject Descriptions

Persuasive Communication

This subject explores professional communication strategies across a variety of mediums the healthcare professional will use in the workplace, such as digital communication and literacy, along with development of persuasive argument.

Position description

• Promote a cooperative work environment through effective communication and negotiation within the unit as well as across various services.
• Engage with the others in your team to identify, plan, implement and evaluate safe and appropriate care practices.
• Delegate and follow up in a motivating way, achieving results through others.
• Coach and develop direct reports daily, ensuring development goals are linked to business objectives and improved performance.

Conflict & Dispute Resolution

This subject prepares students with the knowledge and skills necessary to manage conflict in a healthcare environment.

Position description

• Actively utilise our systems designed for quality improvement, including risk management, incident management, open disclosure, feedback and complaints.
• Assess and improve performance through performance appraisals, development talks, feedback and learning.
• Select team members and build the team, optimising performance through addressing poor performance and establishing strong team engagement.
• Maintain standards of practice through individual staff development.

Synthesising Evidence for Healthcare

In this subject, students learn how to find, appraise and utilise reliable and credible sources of health-related information.

Position description

•         Embrace the concept of Continuous Quality Improvement to optimise customer service and organisational outcomes.

•         Participate in the design, implementation, review and education of the UnitingCare Hospitals Clinical Governance Framework and always respond promptly to any identified concerns.

Business & Finance for the Health Manager

This subject provides the student with the tools and skills needed to assume effective business and financial management functions.

Position description

•         Promote a cooperative work environment through effective communication and negotiation within the unit as well as across various services.

•         Engage with the others in your team to identify, plan, implement and evaluate safe and appropriate care practices.

•         Delegate and follow up in a motivating way, achieving results through others.

•         Coach and develop direct reports daily, ensuring development goals are linked to business objectives and improved performance.

Your study was not funded by your employer; however, you have noted it was encouraged.

Relevant legislative provisions

Income Tax Assessment 1997 section 8-1