Edited version of private advice

Authorisation Number: 1052314497455

Date of advice: 15 November 2024

Ruling

Subject: Deductibility of self-education expenses

Question

Are you entitled to claim a deduction for the self-education expenses you incurred from XX XXXX 20XX?

Answer

Yes. You are entitled to claim a deduction for self-education expenses you incurred from XX XXXX 20XX as there is the relevant connection between the expenses incurred and your current income earning activities; and you have the required documentation to substantiate your claim.

This ruling applies for the following periods:

Income year ended 30 June 20XX

Income year ending 30 June 20XX

The scheme commenced on:

XX XXXX 20XX

Relevant facts and circumstances

You are employed by your Employer as a casual employee. You have provided your Position Description and Additional Duties from your employment contracts with the Employer:

Position Description

•         You are a casual employee engaged for temporary and relief purposes.

•         In addition to those duties, you are required to perform such other duties as are reasonably directed by the Employer from time to time. The nature of your role, levels of responsibility and reporting lines may be changed during the term of this agreement at the discretion of the Employer.

•         You are required to perform your duties to the best of your ability, with integrity and in an honest manner at all times.

Additional Duties

In addition to the duties set out in your Position Description, you must:

•         Carry out and comply with all lawful directions and instructions of the Employer;

•         Take all reasonable steps to meet the performance objectives contained in the Position Description and any performance agreement that applies to you and the strategic objectives and performance measures determined by the Employer;

•         Promote the best interests of the Employer and protect the interests of the Employer;

•         Represent the Employer with professionalism, objectivity and integrity;

•         Comply with all applicable laws;

•         Not engage in other remunerated work without the written consent of the Employer, such consent not to be unreasonably withheld;

•         Comply with the Code of Conduct and all other Employer policies, procedures, protocols or codes as amended from time to time;

•         Display standards of behaviour and performance commensurate with the requirements of the role and consistent with the Employer's policy, including promoting workforce diversity and occupational health and safety;

•         Act with the highest ethical standards in dealings with other employees, stakeholders and customers. This includes setting an example and providing a role model for good behaviour that enhances the reputation of the Employer, and at no time bringing the Employer into disrepute;

•         Not knowingly engage in any activity or hold any position that results in or is likely to result in a conflict of interest with your duty to the Employer pursuant to this agreement;

•         Not accept any payment or other benefit in money or kind from any person as an inducement or reward in connection with any matter or business transacted by or on behalf of the Employer; and

•         Devote your time and attention to the business and interests of the Employer as is reasonably required to achieve successful work outcomes and requisite performance standards.

Your second contract also has a list of qualifications required for your job including your course of studies.

Your course of studies

Your course of study includes obtaining two qualifications: qualification A and qualification B.

Qualification A consists of several units:

•         Work with diverse people.

•         Support inclusion and diversity.

•         Support health, safety and wellbeing.

•         Develop positive and respectful relationships.

•         Support the holistic learning and development.

•         Provide experiences to support.

•         Observe individuals to inform practice.

•         Encourage understanding of Aboriginal and/or Torres Strait Islander peoples' cultures.

•         Meet legal and ethical obligations.

•         Work effectively.

•         Reflect on and improve own professional practice.

•         Identify and respond to people at risk.

•         Provide First Aid.

•         Participate in workplace health and safety.

•         Qualification B consists of several units:.

•         Reflect on and improve own professional practice.

•         Embed environmental responsibility in service operations.

•         Maintain a safe and healthy environment.

•         Manage team effectiveness.

•         Develop and use emotional intelligence.

•         Lead the work team.

•         Foster positive and respectful interactions and behaviour.

•         Manage and promote diversity.

•         Implement strategies for the inclusion.

•         Analyse information.

Background

You arrived in Australia in XXXX of 20XX.

On XX XXXX 20XX you signed an employment contract with the Employer on an hourly rate of $X. Your commencement date was XX XXXX 20XX.

On XX XXXX 20XX you signed a second employment contract with the Employer on an increased hourly rate of $X. Your commencement date was XX XXXX 20XX.

You have not changed employer but in XXXX 20XX you moved to another branch.

You undertake you course of studies with the Trainer.

You have provided a copy of statement from Trainer detailing amounts debited by them to you for tuition fees and amounts you have paid them.

XX XXXX 20XX you commenced your course of studies and it will end on XX XXXX 20XX.

You have successfully completed qualification A and are now working towards completing qualification B.

You were told by your employer that you would need these qualifications to do your job.

You received the pay increase in your second contract because you had completed the qualification A.

You have provided copies of both of your contracts of casual employment. They are identical except your second contract lists qualification A and qualification B under qualifications associated with your position.

You have asked for a letter of support from your employer but they have not been able to give you one.

The expenses you have incurred:

•         Laptop for assessments

•         Tuition fee

•         Pen

•         Notebook.

You are not receiving Austudy, ABSTUDY or youth allowance to study.

You are not receiving a taxable bonded scholarship.

You are not receiving any allowance for expenses incurred in relation to your study.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1