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Edited version of private advice
Authorisation Number: 1052371619697
Date of advice: 21 March 2025
Ruling
Subject: Self-education expenses
Question 1
Can you claim a deduction for the cost of course fees you paid to undertake?
Answer 1
Yes. This course will improve your skills and knowledge and better equip you to perform your current role. Therefore, the course fees have a sufficient connection to your current income earning activities, and you can claim a deduction under section 8-1 of the ITAA 1997.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
In XX 20XX, you commenced as an employee with Company A.
You are employed on a casual basis.
In XX 20XX, you commenced a course of study which you hope to complete in XX 20XX.
The course consists of multiple units.
The total cost of the course is $XX.
You have advised that in your current role, you are responsible for a number of planning and communication tasks.
You manager provided you a reference letter dated XX XX 20XX.
Your study was not funded by your employer, but your manager encouraged your enrolment in the course in their reference letter.
You have advised that you are undertaking the course to build on your skills.
You advised that that the qualification that adds to your skills. It is not a new position, and your intention is to continue in your current role after you complete the course.
The information on Company A website states that top performers of the course of study are likely to be offered an interview with Company A for a role as a higher grade employee.
Relevant legislative provisions
Income Tax Assessment 1997 section 8-1