Private ruling: Self-education expenses
Date of advice: 11 October 2023
Published: 20 November 2023
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Will your course fees incurred under the FEE-HELP scheme be tax deductible in the relevant income years? | A1: Yes. Your self-education expenses are deductible as it is accepted that the study meets the requirements in Taxation Ruling 2023/D1 income tax: deductibility of self-education expenses incurred by an employer or person in business

Relevant facts and circumstances: You commenced with working as a registered nurse on XX XXX 20XX and have continued working as one. During that time you were completing a Master of Nursing. The course consists of multiple units. You intend to claim the FEE-HELP incurred as a result of taking on these units. You completed the Master of Nursing on XX XXX 20XX. You have advised the course of study is: • directly related to your income earning activities in the relevant years as a registered nurse • improves the skills required to carry out the income earning activities. • objectively leads to an increase in the taxpayer's income - primarily through an increased hourly rate paid for the higher qualification. A description of the subjects taken in the degree and how it connects to your employment was provided.

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