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Edited version of your written advice
Authorisation Number: 4130060994102
Date of advice: 5 February 2019
Subject: Self-education expenses
Question
Are your self-education expenses for your Bachelor of X deductible?
Answer
Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au.
This ruling applies for the following periods:
Year ended 30 June 2018
Year ending 30 June 2019
The scheme commences on:
1 July 2017
Relevant facts and circumstances
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are employed on a casual basis.
You are an overseas student.
You commenced employment prior to enrolling in the course.
You received confirmation of your enrolment as an overseas student in a University.
You have paid and have receipts for the full tuition fees for the subjects you have studied.
Studying to become a X improves your knowledge and allows you to carry out additional duties such as:-
● Administer prescribed medication
● Develop and initiate patient care plans
Once you complete the course you will automatically get a base pay increase.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1