Private ruling: Deductions - work related expenses - self-education expenses
Date of advice: 3 February 2021
Published: March 2021
Ruling period: Year ending 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Can you claim a deduction in relation to the cost of your certificate IV in Commercial Cookery and associated outgoings, as a self-education expense? | A1: Yes. The Commissioner accepts that these expenses were incurred in earning your assessable income. Please refer to our web page on claiming self-education expenses (at quick code QC 31970) for more information about how much you can claim and the records you need to keep.

Relevant facts and circumstances: You are an Employee. You are a resident for tax purposes. You commenced employment as a full time Cook. In the 2018 income tax year, your employer requested you obtain a formal qualification as a chef. You commenced and paid for a Certificate IV in the 2019 income tax year. In the 2019 income tax year, you received a new contract and was employed as a full time Chef. To complete the formal qualification in a Certificate IV, you were required to travel and stay multiple nights away from home. You completed a formal qualification in a Certificate IV. After gaining a formal qualification in a Certificate IV, your annual salary has increased.

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