Private ruling: Self-education expenses
Date of advice: 10 April 2024
Published: 20 May 2024
Ruling period: Year ending XX June 20XX
Date scheme commenced: XX July 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for your self-education expenses? | A1: Yes. The study will maintain or improve the skills and knowledge used in your current income earning activity. Consequently, you are entitled to a deduction for the course fees and other related expenses incurred. Section 26-20 of the ITAA 1997 denies a deduction for a student contribution amount within the meaning of the Higher Education Support Act 2003 ('HESA'). Student contribution amounts are amounts paid by Commonwealth supported students. Commonwealth supported students must be either Australian citizens, or New Zealand citizens or permanent residency visa holders who are resident in Australia for the duration of their unit of study (section 36-10 of the HESA). As an international student you do not pay a student contribution amount.

Relevant facts and circumstances: In MM 20XX, you completed a Diploma of Nursing. On DD MM 20XX, you commenced employment with your current employer as an assistant in nursing ('AIN'). Between DD MM 20XX and DD MM 20XX, you were employed as an AIN. On DD MM 20XX, you were promoted to an Endorsed Enrolled Nurse ('ENN') on a casual basis. On DD MM 20XX, you commenced work as an EEN on a part-time basis. Your duties as an EEN with your employer include: • providing direct nursing care to residents • behaviour management for dementia care and palliative care • administering medications • providing wound cares • monitoring and recording vital signs • assisting with activities of daily living • collaborating with other healthcare professionals to ensure the well-being of residents in line with quality use guidelines • contacting hospitals and pathology labs on behalf of the residents • attending assessments • booking doctors appointments for check-ups • providing support and education to residents and their families. In MM 20XX you began a Bachelor of Nursing degree at a university. You are doing this in order to broaden your knowledge and advance your career with the view to promotion and higher salary as a nurse. You are an international student. You are not enrolled as a Commonwealth supported student for your university degree. You have paid your course fees since being promoted to an EEN. You remain employed at the same employer on a part time basis as an EEN.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 26-20