Private ruling: Work Related Deductions – Self-Education
Date of advice: 10 November 2017
Published: January 2018

Ruling: Q1: Are your self-education expenses for a course an allowable deduction? The Commissioner has ruled that: Yes Your self-education expenses for a course are allowable deductions. You have established sufficient connectivity to your current position in accordance with the ATO view contained in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.




Subject: Work Related Deductions – Self-Education: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: