Private ruling: Deductions - self education
Date of advice: 21 June 2024
Published: 5 August 2024
Ruling period: Year ended XX XXXX 20YY | Year ended XX XXXX 20YY | Year ended XX XXXX 20YY | Year ended XX XXXX 20YY
Date scheme commenced: XX XXXX 20YY

Ruling: Q1: Can you claim a deduction for self-education and associated transport expenses incurred in studying a degree under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes. You are a public servant working within a legal role. As the degree is directly related to your income producing activity, you can claim a deduction for self-education and associated transport expenses. More information on claiming self-education and associated transport expenses can be found by searching ato.gov.au for 'QC 72166'.

Relevant facts and circumstances: You work in a government department in a legal role. You are currently undertaking a degree. You receive study leave from your work to attend classes and undertake assessments. You do not receive any financial assistance from your work. You access FEE-HELP to pay for your degree.

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