Private ruling: Self-education expenses
Date of advice: 13 November 2020
Published: January 2021
Ruling period: Year ended 30 June 20XX
Date scheme commenced: XX XXXX 20XX

Ruling: Q1: Are your self-education expenses deductible? | 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: You are employed by XXXX as a project XXXX. In this position you are responsible for managing projects and project teams. You are undertaking a course that will assist you both in your current position and in obtaining a higher management position with your employer.

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