Private ruling: Work related deductions – Self-education Expenses
Date of advice: 17 November 2017
Published: April 2018
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 01 July 2016

Ruling: Q1: Are your self - education expenses for Bachelor of X allowable deductions? | A1: Yes Your self-education expenses for your course are allowable deductions. You have established connectivity to your current employment, in accordance with the ATO view contained in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business .

Relevant facts and circumstances: You are currently employed. Some of your duties are: ● Provide person centred nursing care to patients in accordance with licensure, competence and scope of practice, ● Reduce patient harm by performing patient assessments and observations in accordance with the patient’s clinical condition and report variances to RN, ● Administer medication and intravenous (IV) therapy in accordance with AWH policy and licensure, ● Contribute to and implement care plans as formulated in collaboration with a RN, ● Evaluate the progress of the patient based on identified care needs and report outcomes, ● Maintain an active professional development portfolio by attending and participating in relevant courses, workshops, lectures and tele/video conferences, ● Communicating with individuals/groups to facilitate patient centred care, ● Document patient information in a clinically effective manner that records response to treatments and conforms to legal requirements in either a paper or electronic format, and ● Participate in and promote the value of research that contributes to development of evidence-based nursing practice and improved standards of care. You are studying a Bachelor of X. Your employer has acknowledged your attendance at this course. You are not receiving any government payments or scholarships for this course. You are required to maintain your continuing personal development of which university study is counted as meeting this requirement. You have several modules to complete. You will incur travel expenses, accommodation and meals and textbooks as part of your studies.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1