Private ruling: Self-education expenses
Date of advice: 11 July 2025
Published: 15 September 2025
Ruling period: Year ending 30 June YY
Date scheme commenced: DD MM YY

Ruling: Q1: Will the fully funded self-education expenses incurred for completing the course be an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes. Your fully funded self-education expenses outlined in your private ruling are deductible under section 8-1 of the ITAA 1997. The expenses you incurred to complete the course while you were employed with your employer allowed you to improve the knowledge and skills required to carry out your income-earning activities at the time you were studying and working for your employer. Further information about self-education expenses can be found in TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

Relevant facts and circumstances: On DD MM YY, you commenced a course with a university. You will be completed, the course on the DD MM YY. Not all the units of the course will be deductable, only the three courses outlined in this private ruling will be. Why you are undertaking the course You decided to undertake your course at university right after you finished your last year of high school. Your passion turned into you wanting a career, you applied when you were a first year Uni student to the company you are now employed. You started your employment on DD MM YY. How the course relates to your employment Your enrolment in your studies was central to your recruitment, as the course content is directly relevant to the work you currently perform for your employer. You were originally hired by your employer with the expectation that you would continue in a long-term capacity upon graduating. Your employer has consistently encouraged your decision to undertake the course, you would not have been offered your employment with your employer without being enrolled in a relevant degree. The courses undertaken • Has a nexus to your income earning activity. • Will maintain and improve your skill and knowledge with your employer. • Is likely to increase your income or lead to a promotion within your current employer. Employment responsibilities You have supplied a letter dated DD MM YY from your current employer which details your current role description. Position: Communications and Public Relations Summary of the Role: • Report directly to Principal, Owner and Founder of your employer. • Managing key relationships with valued existing clients and potential new clients. • Managing internal relationships. • Deliver team training and development activities. • Identifying and maximising new communications business opportunities. • Suggesting and delivering creative concepts and ideas during brainstorms. • Interacting with management and contributing to and supporting staff. Support from your employer Your employer supported your aim to complete the course and is evidenced by the letter dated DD MM YY. You have supplied a letter from your employer. The expenses you have incurred in relation to 3 courses are as follows: • Indigenous Histories and Politics $XX • Multimedia $XX • Digital literacy $XX • Total course fees: $XX You fully funded the course you want to claim. An Invoice has been supplied with the application. Date of invoicing DD MM YY. You have not received AUSTUDY, ABSTUDY or Youth Allowance to study. You have not received a taxable bonded scholarship. You have not been receiving an allowance or being reimbursed by anyone for expenses incurred in relation to your study.

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