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Edited version of private advice
Authorisation Number: 1052324217258
Date of advice: 29 October 2024
Ruling
Subject: Self-education - nursing
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997) for your self-education expenses?
Answer
Yes - you are entitled to claim a deduction for your self-education expenses, in the income year the expenses were incurred.
It is determined that there is sufficient nexus between the course of self-education and your current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling TR 2024/3 Income Tax: deductibility of self-education expenses incurred by an individual.
This ruling applies for the following period:
X June 20XX
The scheme commenced on:
X June 20XX
Relevant facts and circumstances
You are an Australian resident for tax purposes.
In 20XX, you commenced a Bachelor of Nursing at the University ('the course').
You were then employed as an Enrolled Nurse ('EN') at a Hospital ('the hospital') which commenced in 20XX.
Your employment status is permanent part-time.
You are currently a 'surgical nurse'.
You received an student support scholarship to pursue the course.
You have otherwise paid the course in full yourself.
On XX XXX 20XX you paid $X for semester 2 of 20XX.
On XX XXX 20XX you paid $X for semester 2 of 20XX.
On XX XXX 20XX you paid $X for semester 3 of 20XX.
On XX XXX 20XX you paid $X for semester 1 of 20XX.
You have completed the course units required to complete the course.
The responsibilities in your current role are:
• Administration of medication including intravenous, intramuscular, subcutaneous and oral medications
• Preparing the patients for operation
• Postoperative care
• Provide wound dressing, manage pain
• Assist and support patients with activities of daily living such as showering, grooming, transfer, feeding.
• Insertion of intravenous cannula
• Insertion of indwelling catheters, drain removal, nasogastric tube
• Caring for acutely ill dementia patients
• Caring for palliative care patients.
Your employer approves paid annual leave to enable you to attend examinations, clinical placement and lab classes, relating to the course.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1