Private ruling: Self education expenses
Date of advice: 30 October 2018
Published: February 2019
Ruling period: Year ending 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you entitled to claim a deduction for your self-education expenses incurred in studying Subject 1 and 2 of the Certificate? | A1: 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

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 currently a full time Administration officer. In your role you are required to complete duties as requested. You commenced the Certificate. You have completed two subjects of the course. Subject 1 provided you with skills and a better understanding about your workplace, enabling you to be more efficient when dealing with internal and external clients. Subject 2 provided you with the skills and knowledge required to better understand the terminology. These skills are relevant to your daily tasks and allow you to better communicate with a range of internal/external clients. You can read and understand the work presented to you and in return you can accomplish your role to its highest standard. You have purchased text books and had other expenses. You did not receive any reimbursements or government allowance. You did not have any study leave or other allowances or rewards for completing the courses. You have stopped studying the course in the short term due to personal circumstances.

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