Private ruling: Income tax - self-education
Date of advice: 4 August 2021
Published: December 2021
Ruling period: Financial year ending 30 June 20XX | Financial year ending 30 June 20XX | Financial year ending 30 June 20XX
Date scheme commenced: XX Month 20XX

Ruling: Q1: Are you entitled to a deduction for self-education expense for your training course? | 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. On XX March 20XX you commenced employment with ABC Pty Ltd. You live in Xxxx Xxxx and have been permanently appointed your xxxx xxxx. On XX August 20XX you commenced a xxxxx Training program in xxxx, xxxx. The course contains the following components. • XX August 20XX: commenced training at XYZ Education Centre, Xxxx (X weeks). • XX September 20XX: commenced placement in Xxxx (X Weeks). • XX October 20XX: commenced xxxx xxxx under direction/supervision of mentors (X weeks). • XX January 20XX: commenced consolidation period in Xxxx. You are required to complete a consolidation period of approximately X years following the successful completion of the X week course and xxxxx placement. The consolidation period is for return of service obligations and skills consolidation. • XX September 20XX: you will finish the required Consolidation Period, after which you are able to apply for any xxxx within Xxxxx and it will be your own choice and not a requirement by your employer for you to stay in Xxxx. You will continue to live and work in your regional town once you have completed the course. Your intention for undertaking the course is to enhance your skills and knowledge that will assist you in your current role and is likely to lead to promotion and an increase in income. The course is directly related to your employment as it is an advancement of your current role and allows you to move up to a higher xxxx level and is a xxxx clinical role. It attracts more responsibility, more pay and more opportunities. You are not undertaking the course to obtain new employment. Once the course is completed you will progress into a specialist role. You were not able to complete this course and stay employed at your regional xxxx as it was not offered locally. Currently, there is no regionally based option to complete this course. Your employer is not allowing you to return to a regional position until your consolidation period is completed and you will need to stay at your allocated xxxx in Xxxx until the program is completed. You are not able to relocate to Xxxx (to live and train) for personal reasons and you need to maintain a home in your regional town. Therefore, you are required to travel between your home and Xxxx (approx. X km each way) for your rostered days on and then back from Xxxx to your home on your days off until your consolidation period is completed. You carry a kit bag and Personal Protective Equipment (PPE) as well as your uniform in your personal vehicle as you perform overtime, and off-duty callouts as required. You stay at the accommodation very close to where you work. You do not receive Austudy, ABSTUDY or Youth Allowance to study. You do not receive a taxable bonded scholarship. You do not receive an allowance or reimbursement for the expenses incurred in relation to this course. The course is run and paid for internally by your employer and you are not required to pay any direct fees relating to the training course. You incur car travel, accommodation, food and stationery costs relating to the training course that you attend in Xxxx.