Private ruling: Self education expenses
Date of advice: 5 August 2025
Published: 7 October 2025
Ruling period: Year ended 30 June 2023 | Year ended 30 June 2024
Date scheme commenced: 1 July 2022

Ruling: Q1: Are you entitled to claim a deduction for your course fees relating to the study? | A1: Yes. Based on the information provided to the Commissioner you are entitled to claim a deduction for your course fees. The course has the relevant connection with your employment. You are entitled to a deduction for your course fees under Section 8-1 of the Income Tax Assessment Act 1997 ( ITAA 1997).

Relevant facts and circumstances: You are a resident of Australia for taxation purposes. You were employed as a professional during the relevant income years. You undertook course while employed. The course is a postgraduate degree designed to equip professionals with advanced skills and knowledge. The course comprised a number of subjects. The course was full-time for a number of years. You were a full fee paying student. Your employer did not contribute to the cost of the course. You worked part-time while studying full-time.

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