Private ruling: work-related self-education expenses
Date of advice: 12 November 2025
Published: 5 January 2026
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 01 July 20XX

Ruling: Q1: Will the subject course fees for the course be deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes - you are entitled to claim a deduction for your self-education expenses, in the income year the expenses were incurred. It is determined that there is sufficient nexus between the course of self-education and your current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling TR 2024/3 Income Tax: deductibility of self-education expenses incurred by an individual.

Relevant facts and circumstances: You are employed as Employment A at Employer A, on a permanent pat time basis. You supervise Employment B. You report to Employment C. You provided a detailed description of your duties. You provided invoices, which details the subjects undertaken in the course at University A for the sum of $XX. You provided a list of the subjects undertaken. You have stated that the skills and knowledge you have gained from undertaking the Bachelor xx course through xxx have been used in your employment as an xxx with the xxx. Your current duties are as noted in your employment description. All of which require continual upskilling. The xx course complements and deepens these required skillsets. The course outlines building on existing skills and acquiring new skills that will be obtained on completion of the course, these skills will increase your knowledge and education in your line of work. You have paid the course fees.

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