Edited version of private advice

Authorisation Number: 1052196036485

Date of advice: 30 November 2023

Ruling

Subject: Self-education expenses

Question

Are you entitled to a self-education deduction for the courses you studied?

Answer

Yes.

Based on the information you have provided to the commissioner the courses you studied are an allowable deduction under Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997).

The courses have the relevant connection with your current employment.

This ruling applies for the following period:

Year ended 30 June 20XX

The scheme commenced on:

1 July 2020

Relevant facts and circumstances

You have been employed by the Police as an officer for several years.

You were transferred to Department A within the Police in XX/20XX.

The tasks you perform in Department A include investigating, issuing notices, preparing court documents, presenting evidence in court, attending incidents, training, applying for funding, liaising with other government organisations, dealing with the public and responding to complaints.

During the 202X Income Year, you undertook the following Diplomas and Certificates:

•         Diploma of Government

•         Certificate in Work Health and Safety

•         Certificate in Leadership and Management

•         Certificate in Security Management

•         Certificate in Government Investigations

•         Certificate in Government (Regulation)

•         Certificate in Government Security.

You undertook these studies to compliment your existing work and to be seen as more favourably for a promotion.

You did not receive any reimbursement from your employer for any of the costs associated with the courses.

You paid for the courses yourself.

The relevant Diploma/Certificates and their nexus to your employment is described as follows:

Diploma of Government

Description: writing complex documents, developing comprehensive communication strategies, supporting inclusiveness and promoting public sector compliance, while promoting the values and ethos of public service employment."

Nexus: Assists in understanding the mechanisms of a government organisation, assists in writing complex documents which are used both internally at the Police and externally within wider government.

Work Health and Safety

Description: This course provides training for those either seeking to enter a WHS role or who are already working in some form of WHS capacity, such as a safety coordinator, in a workplace setting. You will learn about a range of relevant WHS laws, processes, and systems that can be applied to a range of workplace settings, and how to assist in the protection of people and property.

Nexus: This training assisted in understanding risk management, both when responding to jobs, and compiling operations with internal and external stakeholders.

Leadership and Management

Description: This qualification comprises units that have a core focus in workplace relationships and leading and facilitating a team. The skills you can develop from the course can prepare you to work in a variety of settings where you carry out responsibilities as a supervisor or Team Leader.

Nexus: Assisted in dealing with subordinates and higher management in a diplomatic and successful way. When responding to an incident, often coordinating responses of other police units was required, as well as liaising with higher management to inform them of severity, protraction, and resourcing.

Security Management

Description: This qualification is for security supervisors and security business managers who may engage in sub-contracting arrangements for personnel and clients.

Nexus: This course was recommended to you due to the fact you work with security often. Security regularly ask Police for advice and help when managing an event, and an understanding of their operations is required to provide the correct advice without providing advice or guidance which may extend past the scope of security officers.

Government Investigations

Description: This qualification is designed to provide individuals with the skills and knowledge to work as an investigator in Federal, State and Local Government organisations or for contractors conducting investigations on behalf of Government organisations. According to the Australian government Investigations Standards (AGIS) 2011 this qualification is the minimum level of training or qualification recommended for Government investigations staff and should be obtained before an officer is primarily engaged as an investigator."

Nexus: Training in this package assisted with giving you further skills when conducting both internal and external investigations.

Government Security

Description: This qualification allows for the attainment of occupational specific competencies for those working in operational roles undertaking government security related functions, with a particular focus on meeting the ethical and legislative requirements of the public service. It is suitable for individuals who need to apply a broad range of specialised knowledge and skills in specific contexts within the security environment.

Nexus: As a police officer conducting investigations, it was important to always conduct investigations within internal guidelines and legislative frameworks. This course allowed you to understand the legislative framework you are conducting investigations in.

Government (Regulation)

Description: this qualification reflects the skills and knowledge it takes to perform effectively as a government employee. It examines a spread of skills and knowledge in operating ethically within legislative requirements and environments. This Certificate IV in Government is relevant to public servants in roles from Commonwealth, State and Local governments.

Nexus: This topic gave you the knowledge required to operate as an investigator in a government organisation.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1