Private ruling: Deduction - work related expenses
Date of advice: 21 October 2025
Published: 8 December 2025
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the costs associated with training classes? | A1: Yes. Based on the information provided to the Commissioner you are entitled to claim as a deduction the costs associated with training. You can deduct the cost of the training as a deduction under section 8-1 of the Income Tax Assessment Act 1997 ITAA 1997) as the training has the relevant connection with your employment.

Relevant facts and circumstances: You work as an instructor. You work a number of hours a fortnight. You independently instruct your own classes. You are a part-time instructor. You teach medium-sized groups, focusing on techniques and maintaining student performance. To effectively perform these duties, you personally pay for regular training outside of work. The training fees are specifically for the area in which you are an instructor. This training is essential for you to maintain the technical skills and knowledge required for your role. Your employment is contingent upon your continued attendance and ongoing commitment to progression.

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