Private ruling: Work related expenses - self-education
Date of advice: 6 December 2018
Published: March 2019
Ruling period: Year ending 30 June 20xx | Year ending 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 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 commenced as a volunteer with a Church, overlooking the playgroup activities, Sunday school and kids club. In February 20XX you were offered employment on a part-time basis with the Church. This opportunity was offered as a traineeship for a trial probationary period, to continue with the volunteer activities but also to include the Mainly Music activity and to provide Pastoral Care to families. You also commenced your Diploma as suggested by your employer to further enhance your skills in the delivery of Pastoral Care as it may lead to further advancement with an increase in pay. In 20XX your position was confirmed and you had preaching duties added to your role and was paid as such. It was clear that your employer expected you to continue with the Diploma as it related to preaching and pastoral care which was essential to your position. From February 20XX until July 20XX you were mentored and supervised as part of this role. This Diploma has increased your professional development and as a result since completing the Diploma, you have been promoted, which has led to an increase in salary. The course has made you more proficient in delivering the services expected of you and is related to your current employment in the manner of professional development, and no longer requires you to be supervised.

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