Private ruling: Self-education - deductions
Date of advice: 2 April 2026
Published: 22 June 2026
Ruling period: Year ended DD MM 20YY | Year ended DD MM 20YY | Year ended DD MM 20YY | Year ended DD MM 20YY | Year ended DD MM 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Are you entitled to a deduction for self-education expenses incurred while studying for a Bachelor of Early Education, whilst working part-time for Company A? | A1: Yes, you are entitled to claim a deduction for your course fees for Bachelor of Early Childhood Education in the year the expenses were incurred. You have shown that there is sufficient connection between the course of self-education and your current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling (TR) 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

Relevant facts and circumstances: You are employed with an organization as a casual Early Childhood Educator- Certificate III Level. You commenced your employment on DD MM 20YY. You are required to work in other long day care centres within the organization. At present you work 24 hours per week as a part-time educator. In your present job, you must hold an approved Certificate III or Diploma in Early Childhood Education and Care. You have also completed a Bachelor of Education overseas. You commenced the Bachelor of Education in 20YY and completed the course in 20YY. This qualification is not fully recognised to be registered as an Early Childhood Teacher in Australia. At present you do not receive paid study leave. At present you do not receive any financial assistance or allowance. At present you do not receive any kind of bonus in relation to your studies. Your key responsibilities include: • Work according to the code of Ethics of Early Childhood Australia. • Work according to Education and Care Services National Regulation 2010 under the Children Act 2010. • Responsibilities towards Children. • Responsibilities towards Children and their Families • Work, Health, Safety and Injury Management • Child Protection • Responsibilities towards the community Current Education At present you are pursuing a Bachelor of Early childhood Education. This is to meet Early Childhood Education Australian regulatory and professional requirement. You are due to complete this course in 20YY. Upon completion of your Bachelor of Early Childhood Education, you intend to work as a teacher with an early learning service in Australia. The role includes greater professional responsibilities, such as curriculum planning, assessment, and leadership. The role also offers a higher salary. Your employer supports your professional development as it enhances the quality of education and care provided. You commenced the course in MM 20YY. You are due to complete this course in 20YY. The Bachelor of Early Childhood Education includes several courses such as: • Holistic Child Development. • Language and Literacy in the Early Years. • Mathematics in the Early Years. • Digital Technology and Media in the Early Years. • Understanding and Guiding Behaviour.

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