Private ruling: Self education expenses
Date of advice: 27 October 2023
Published: 11 December 2023
Ruling period: Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for your self-education expenses? | A1: Yes, having considered your circumstances and the relevant factors, the Commissioner is satisfied there is an identifiable nexus or connection between the MBA course and your employment. Consequently, your self-education expenses incurred since commencing employment are deductible under section 8-1 of the Income Tax Assessment Act 1997 . You can find additional information on self-education expenses on our website at ato.gov.au or entering quick code QC 31970

Relevant facts and circumstances: You were employed as a manager at Company A during the relevant financial years Your duties were to manage the development of products and services in the telecommunications industry specific to a group of customers. You managed a team of 22 people You had unsuccessfully applied for a promotion to the role of Director on two occasions, and the feedback was that you needed to develop more strategic and commercial skills You enrolled to study an MBA at a university in 20XX Your employer supported your application for study support, which included study leave and leave without pay to attend courses you couldn't cover with your usual leave provisions As part of the course, you were required to travel overseas to complete various units Your employer did not reimburse you for the expenses you wish to claim a deduction for You graduated from the MBA course in 20XX

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