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Edited version of private advice
Authorisation Number: 1052260333017
Date of advice: 7 June 2024
Ruling
Subject: Self education expenses
Question
Are the course fees paid in connection with a self-education course an allowable deduction?
Answer
Yes.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ending 30 June 20XX
Year Ending 30 June 20XX
The scheme commenced on:
DD MM 20YY
Relevant facts and circumstances
In January 20XX you commenced employment with Employer A in a particular position. The position description outlines your duties.
You are enrolled in a self-education course ('the course'). The course commenced on DD MM 20YY (after you began employment with Employer A). The course is scheduled to finish in MM 20YY.
Employer A were supportive of the study, knowing it would develop your further knowledge of topics related to your employment, allowing you to advance in your career path.
In MM 20YY (after the course had commenced) you resigned from Employer A and accepted a position with the same title at Employer B. This job offer was made by Employer B on the basis that you were already enrolled in the course.
You will maintain employment with Employer B for the remainder of the course.
Neither employer has contributed towards the cost of the course. You have received a scholarship for part of the tuition costs but have otherwise made all payments from your own savings and are personally liable for the remaining payments due.
You made a tuition payment on DD MM 20YY, and a second tuition payment on DD MM 20YY. The remaining tuition payment is due in August 2024.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1