Private ruling: Deduction for course fees
Date of advice: 13 October 2017
Published: March 2018
Ruling period: 30 June 2017
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you entitled to a deduction for your course fees incurred for study? | A1: Yes Having considered your circumstances and the relevant factors, you are entitled to a deduction for your course fees under section 8-1 of the Income Tax Assessment Act 1997. Further information on the relevant factors can be found on our website ato.gov.au and entering Quick Code QC31970 into the search bar at the top right of the page.

Relevant facts and circumstances: You commenced working in 20XX. From 20XX to 20XX, you worked as a Quality Assurance Officer. Your key responsibility was to: ● Co-ordinate and develop safety, policy and procedures and objectives ● Communicate with senior management and staff ● Undertake training of staff for quality assurance practices ● Prepare documentation for issue and ● Report issues to senior management In 20XX you commenced part-time study at the relevant University. You are required to complete X subjects and you have completed X subjects to date that is maintaining and improving you skill and is likely to lead to an increase in your income-earning activities. You have incurred expenses for this course in the 201XX financial year. In 20XX you commenced a new role in another division within the company. This role is similar to your previous job description but with more responsibility.

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


The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.