Private ruling: Self-education expenses
Date of advice: 23 October 2025
Published: 8 December 2025
Ruling period: Year ended 30 June 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Are you entitled to a deduction for self-education expenses incurred under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) to the extent that they have not been reimbursed? | A1: Yes.You are entitled to claim a deduction for your self-education expenses, in the year the expenses were incurred. You have shown that there is sufficient connection between the course of self-education and your current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling (TR) 2024/3 Income tax: deductibility of self-education expenses incurred by an individual .

Relevant facts and circumstances: On DD MM 20YY, you commenced employment with Company A (your employer) on a full-time basis. You are employed as a XXX Manager, you are responsible for coordinating cross-functional projects, ensuring that client deliverables are met on time, within budget, and to the required quality standards. This involves overseeing workflow planning, managing stakeholder communication, identifying and mitigating risks, and aligning project objectives with broader organisational goals. You collaborate closely with internal teams from operations, finance, and marketing to ensure resource efficiency and strategic alignment across programs. On DD MM 20YY, you were offered a place at University A commencing in MM 20YY for a Certificate in XXX XXXX. On DD MM 20YY, you received an email from your acting manager offering you partial compensation for the course over 18 months. This offer was made to formalise your qualifications for your current position. The agreement was made on condition that you sign a contract to work with your employer for at least XX years after the completion of your course. On DD MM 20YY, you commenced a XX XXX course with University A. The purpose of the study is to increase your knowledge in XX management, strategic decision-making, leadership, and organisational operations. You expect to complete the course on DD MM 20YY. The remaining course fees were paid for with FEE-HELP. While undertaking the study you were granted paid study leave and will remain employed while completing the course.

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