Private ruling: Work related self-education expenses
Date of advice: 2 October 2025
Published: 24 November 2025
Ruling period: Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Can you claim a deduction for the tuition fees you incurred to study at University? | A1: Yes. The tuition fees you incurred meet the requirements under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) and Taxation Ruling TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual .

Relevant facts and circumstances: You are currently employed in Role A with Employer A. You provided a detailed explanation of your duties in Role A. In MM 20YY, you enrolled in a university degree. You provided a description of the degree. The correspondence you provided outlines that the degree has been directly endorsed by your employer as a course that will materially enhance specific knowledge and skills. All of which are critical to your duties in Role A. You have stated that the degree is directly aligned with the criteria's required for progression and strengthens your eligibility for progression. You advised that you have completed various courses of the full degree and have XX courses left to complete. You provided the costs that you have paid for, with the date of issue on the invoice and payment amounts and date for each course. You were not re-imbursed by your employer for undertaking the course. You have no intention of leaving your current position in Role A. Your sole purpose in undertaking this degree is to deepen your knowledge and strengthen your eligibility for promotion within your current field. The degree may form part of a broader path to a new profession in the distant future, the degree does not, in itself, confer eligibility for employment.

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