Private ruling: WRE - self education
Date of advice: 27 November 2020
Published: January 2021
Ruling period: Year ended 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2019

Ruling: Q1: Are your self-education expenses deductible? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: You are employed as a lecturer at a university. Your role responsibilities include (as per your University teaching position description): • All preparation and delivery of subject material • Completing the subject outline • student consultation and classroom teaching • Marking of assessment items • Invigilation of exams (as required) • Other duties and attendances as reasonably requested You are undertaking a master's research degree. Your position requires your knowledge and skillset to be up to date so that you can teach master's level (postgraduate) students at the University. It requires you to undertake research and your own learning so that you can teach others to the required level. This includes creating and taking lectures, tutorials, writing and marking assessment pieces as well as drafting and marking centrally scheduled and industry accredited examinations. A letter from your employer states: • It is a requirement that you are a subject matter expert in the field which you teach in, which is why you are undertaking further study and research in this area • It is an expectation of your role that you maintain and develop your expertise in the area through additional education, so as to fulfil your continued professional development outcomes and maintain accreditation • To continue in the role, and to advance into a more senior academic position, you have been required to undertake the course • The study and research will be used to deliver the courses you design and lecture for the Faculty • They are supportive of you obtaining the qualification • All members of faculty possess research degrees in their respective disciplines and are a mandatory requirement to proceed at the university conducting academic work and/or PhD candidature • The ability to conduct professional research at a university academic level is necessary for your role. • Producing research in your field will very likely lead to additional responsibilities and a more senior role within the faculty, whilst also ensuring that you can effectively conduct your classes and deliver relevant, up to date specialist content to undergraduate and postgraduate students, meeting your role description • It is necessary to undertake these qualifications to be able to be promoted • It is a requirement as a faculty member that you are a leading expert in this discipline, and they are fully supportive of your professional development as you pursue this higher education You are not enrolled in a Commonwealth supported place.

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