Private ruling: Self-education expenses
Date of advice: 18 June 2026
Published: 3 August 2026
Ruling period: Year ended 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Can you claim a deduction for the total cost of fees you paid to undertake your xx theory course? | A1: Yes. This course will improve your skills and knowledge and better equip you to perform your current role. Therefore, the course fees have a sufficient connection to your current income earning activities, and you can claim a deduction under section 8-1 of the ITAA 1997.

Relevant facts and circumstances: From MM 20YY, you were employed on a casual basis as an Instructor. As of MM 20YY, you are employed on a full-time basis with Company A. You have advised that in your current role, you are responsible for the delivery of the theory components and practical components to students. In MM 20YY, you enrolled in an xx Licence (XXXX) theory course. You undertook this through "self-study" and completed it in MM 20YY. The subjects of xx and xx Systems was studied in a period between MM 20YY to MM 20YY. The course consisted of multiple units. There are no institutions that offer the course overall. You visited Theory School for the XXXX Planning subject. You have advised that you undertook the course to build on your knowledge regarding the relevant topics, In order to teach students. In this role, you teach students about xx, one stage below the XXXX. Therefore, by having more knowledge, you can provide more relevant examples to students. Within xx, having an XXXX theory completed will mean that you are more favourable for jobs across the industry. Completing this course shows dedication to the career, as you are trying to excel beyond what is needed. As part of undertaking the course, you encountered a total cost of $xx.xx. You maintained your employment throughout the entire time of the course, and you are currently undertaking the same role. In MM 20YY, you took a 2 week break to attend the face-to-face class at Location A. You currently hold multiple qualification in your respective field. The course was not funded by your employer.

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