Private ruling: Deductions - self-education expenses
Date of advice: 13 February 2025
Published: 24 March 2025
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: XX XXXX 20XX

Ruling: Q1: Are the course fees incurred after XX XXXX 20XX deductible pursuant to section 8-1 of the Income tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Your employment role is to support teachers in delivering lessons. The course you undertook is designed for those wishing to develop their skills in and understanding of teaching methods. Completing the course enables you to maintain and improve your skills and knowledge in your current role. Therefore, the Commissioner is satisfied the course has a relevant connection to your income earning activities after you commenced your role with the school and will be deductible under section 8-1 of the ITAA 1997.

Relevant facts and circumstances: You work part time as an accountant. You hold an Educational Assistant (EA) qualification. In XXXX 20XX, you commenced employment as a casual relief employee at Employer A. At Employer A, as a casual your hours were not guaranteed. Some weeks you could work every day and others not at all. On XX XXXX 20XX, you enrolled in the course, which is offered by Employer B. The cost of the course was $XX per year and the duration was X years. The course aims to improve how to assist students. The course is supported by Employer B and offered as part of professional development for staff members. You were employed by Employer A until the last day of the school term on XX XXXX 20XX. On XX XXXX 20XX, you commenced the course. When commencing the course, you received a one-off bursary fee relief of $XX. You were required to attend 85% of the sessions. If you missed a training session you received handouts and had to catch up in your own time. Prior to XX XXXX 20XX, you incurred out-of-pocket course fees of $XX. On XX XXXX 20XX, you were offered employment as a part time employee at Employer B until XX XXXX 20XX. You accepted this offer and commenced employment with Employer B. As an employee your main duty is to assist qualified teachers deliver the curriculum, occasionally you assist with students with behavioural issues and one on one time with students who have been absent. Employer B provided a professional development payment of $XX towards the course fees for the 20XX and 20XX years. On XX XXXX 20XX, Employer B offered you a renewed employment contract for an additional year. On XX XXXX 20XX, you accepted the offer to renew your employment contract. On XX XXXX 20XX, the final session took place of the course, and you subsequently received the certificate of completion. Over the duration of the XX-year course, you have contributed $XX. You paid $XX towards the course fees prior commencing your employment with employer B.

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