Private ruling: Education expenses
Published: May 2012
Ruling period: Year ended 30 June 2012 | Year ended 30 June 2013 | Year ended 30 June 2014 | Year ended 30 June 2015 | Year ended 30 June 2016
Date scheme commenced: 1 July 2011

Ruling: Q1: Can you claim a deduction for the expenses incurred in relation to your child's education? | A1: No.

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. Your child attends primary school. Your child requires extra tuition to meet the standards of the school's curriculum. You incur costs to have your child tutored.

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

Reasons for decision: Summary: Subsection 8-1(1) of the Income Tax Assessment Act 1997 provides that you may deduct from your assessable income any loss or outgoing to the extent that: · It is incurred in gaining or producing your assessable income · It is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income As the expenses incurred in relation to your child's education do not satisfy either of the above requirements, a deduction for their education expenses cannot be allowed.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.