Private ruling: Income tax - deductions - self-education expenses
Date of advice: 8 July 2019
Published: October 2019
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are your self-education expenses deductible? | A1: Yes. Your self-education expenses are deductible as it is accepted they are in direct connection to your current income-earning activities. Further information can be found on our website by searching 'QC 31970.

Relevant facts and circumstances: You are employed by an educational institution and commenced in this role in 20XX. You are required to provide education to students as per the curriculum. You provided us with a copy of this timetable in your application. You have other academic responsibilities to undertake and you completed this in 20XX. These responsibilities are directly connected with your employment. Part of this academic responsibility you incurred an expense.

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