Private ruling: Self education expenses
Date of advice: 20 April 2022
Published: July 2022
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to claim a deduction for your self-education expenses under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes. Having considered your circumstances and the relevant factors, you are entitled to a deduction for your fees under section 8-1 of the Income Tax Assessment Act 1997. Further information on the Commissioner's view can be found in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business. Information generally on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC31970 into the search bar at the top right of the page.

Relevant facts and circumstances: You graduated from the University of XXXX with a Bachelor of Dental Surgery in 20XX (BDS). The BDS qualification allowed initial registration with the Australian Health Practitioner Regulation Agency (APRHA). You then commenced working in 20XX for a private dental practice. You commenced working for the South Australian Dental Service (SADS) in 20XX as a Level 1 Dental Officer in the Special Needs Unit at the Adelaide Dental Hospital. Your duties involve providing oral health care needs for patients referred for specialist dental treatment (including those with an intellectual disability, medical, physical, or psychiatric conditions) that require special methods or techniques to prevent or treat oral health problems or where such conditions necessitate special dental treatment plans. You were accepted by the University of XXXX into the Doctor of Clinical Dentistry and commenced your studies. You have been employed by the South Australia Dental Service in the Special Needs Unit the whole time that you have been enrolled in your studies. SA Dental has supported you to complete components of your university course work during paid clinical hours. You also have a letter of support from the general manager for data collection (as part of the course study requirements) to be undertaken during paid clinical hours. You have undertaken this training to maintain and improve your skill and knowledge. Once the program is completed it will enhance your professional standing within this field and objectively lead to a higher income earning opportunities. You have provided copies of your Commonwealth Assistance Notice from the University of XXXX which confirm you are a full fee paying student. You have incurred costs under the FEE-HELP system as well as other expenses identified under TR 98-9.

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