Edited version of private advice

Authorisation Number: 1052356174044

Date of advice: 13 February 2025

Ruling

Subject: Self-education expenses

Question 1

Are you entitled to a deduction for self-education expenses incurred in obtaining your qualification?

Answer 1

Yes, the course represents a critical advancement in your capabilities and directly relates to your current role. As the course has a direct connection with earning your assessable income. You will be entitled to claim a deduction for the course fees under section 8-1 of the Income Tax Assessment Act 1997.

Further information about self-education expenses can be found in TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

This ruling applies for the following periods:

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commenced on:

XX XX 20XX

Relevant facts and circumstances

Since XX 20XX, you have been employed for XX on a casual basis.

Your tasks as an employee include:

•                     Instructional duties

•                     Conduct briefings and debriefings for every lesson

•                     Assist in meeting new potential customers, giving advice on available training courses being offered, and assisting in basic admin duties where required

•                     Ensure students are familiar with XX company procedures and operations manual

•                     Assist with the bookings, together with the relevant equipment to ensure that the student/customer receives a professional experience throughout their training

•                     Check equipment prior to use to ensure that the equipment is functioning properly

•                     Monitor equipment during use

•                     Plan and formulate activities and test schedules and prepare evaluation reports senior staff when required

•                     Plan events, following government and company regulations, using specialist information and equipment.

•                     Complete documentation and fill out the authorisation sheet before and after each lesson

•                     Complete the student's training records after each lesson

•                     Perform minor maintenance and repair work within the limits of the associated regulations or arrange for major maintenance

•                     Teach company regulations and procedures to other staff

•                     Assist in keeping equipment, buildings and vehicles in a clean and high standard of presentation.

Your employer has offered you the course.

On XX XX 20XX, your employer provided a support letter stating:

•                     The course represents a critical advancement in your instructional capabilities and directly relates to your current role.

•                     The course represents a critical advancement in your instructional capabilities and directly relates to your current role.

•                     Upon completion, this qualification will enable you to conduct training across our full range of equipment and operational conditions.

•                     This qualification is essential for ensuring that the industry continues to provide comprehensive and high-quality training services to our growing student base.

•                     The completion of the course is a necessary step in your career progression, allowing you to instruct on more complex equipment and under different conditions.

•                     This capability directly aligns with your current and future employment duties, ensuring that you remain qualified to meet the instructional demands of our school.

The subjects you are required to complete:

•                     XXX

•                     XXX

•                     XXX

•                     XXX

You will not be receiving Austudy, ABSTUDY or Youth Allowance to study.

You will not be receiving a taxable bonded scholarship.

You will not be receiving any allowance or being reimbursed by anyone for any expenses incurred in relation to your study.

You will entirely fund the course.

You intend to complete this course as a part time student over a 12-month period.

The course will allow you to obtain a position of XX instructor with your current employer which will advance your career in your current role and increase your income.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1