Private ruling: Self Education Expenses
Date of advice: 8 November 2019
Published: February 2020
Ruling period: Year ended 20XX | Year ending 20YY
Date scheme commenced: 1 July 20XX

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 currently employed as a Flight Attendant with Company A. Your role and responsibilities primarily focus on the safety and comfort of passengers. You undertook study for a related course at University B. The subjects you studied were relevant to maintaining or improving the skills required in your role. You incurred these expenses through FEE-Help. You are due to complete your degree in the year ending 20YY.

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