Private ruling: Self-education expenses
Date of advice: 24 September 2025
Published: 17 November 2025
Ruling period: Year ended DDMMYY | Year ended DDMMYY | Year ended DDMMYY
Date scheme commenced: DDMMYY

Ruling: Q1: Are you entitled to a deduction for self-education expenses incurred while studying while working for organization A? | A1: Yes. You are entitled to claim a deduction for your course fees for your self-education 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. Also, if you obtain a loan for all or part of the fees for your course under FEE-HELP, this does not preclude you from claiming a deduction for the expenses incurred in relation to the course. You are still entitled to a deduction under section 8-1 of the ITAA 1997 for expenses paid for the course, even though you may obtain a loan for your fees under FEE-HELP. You have a loan under FEE-HELP for the cost of your self-education. You are entitled to a deduction for the FEE-HELP course fees when incurred. As the course fees are deferred the census date will be the date the expense is taken to be incurred. However, later compulsory repayments made via your tax return, voluntary payments made against the outstanding FEE-HELP debt and loan indexation interest will not be deductible. Furthermore, Information on the self- education expenses can be found on our website ato.gov.au and entering Quick Code 31970 into the search bar on the top right corner of the webpage.

Relevant facts and circumstances: You are employed with organization A in a XX XX capacity. You started your employment on DDMMYY. In MMYY you were promoted into your current role. You are responsible for leading XX XX initiatives and consultant relationship. You work on key sectors of Organization A. Your key responsibilities include: Information supplied. The self-education has also been identified as part of your developmental plan. This forms part of your internal personal developmental goals that are required to be set for someone in your position. This degree will help you perform your job at more nuanced level and help you and your company provide your clients with a better client experience. The self-education helps in strengthening your professional relationships and contractual partnerships that underpin the pursuit of significant opportunities. You are also completing the self-education as part of your professional development since YY within Organization A Completing the self-education will provide you with necessary X skills and an in depth understanding of X practices. Your managers have actively encouraged you to pursue this pathway. This program in its entirety, directly aligns with your core responsibilities in X development. You commenced the course on DDMMYY. The date you will complete the course is DDMMYY. The subjects you are studying as part of the self-education are: • Information supplied No money or bonus in any form has been paid to you. You expect to complete the course prior to the end of the YYYY-YYYY financial year.

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