Private ruling: Self-education expenses
Date of advice: 9 November 2020
Published: January 2021
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 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 as 'XXXX General Manager' by your employer. You are completing the 'General Management Program' through XXXX XXXX. The course is being completed via correspondence, and there is no travel required for you to complete this course. Your employer is not providing you any financial assistance to undertake this course, however they are providing you with paid study leave to be able to participate in this course.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 82A | Income Tax Assessment Act 1997 section 8-1