Private ruling: Income tax: deductions: work-related self-education expenses
Date of advice: 6 June 2019
Published: July 2019
Ruling period: Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for expenses incurred for the purpose of undertaking subjects where you did not complete the subjects? | A1: Yes, the subjects have a relevant connection to your income-earning activities and accordingly, you are entitled to a deduction under section 8-1 of the ITAA 1997.

Relevant facts and circumstances: You are employed. You are undertaking a course of study. The course has a relevant connection to your income-earning activities. You enrolled in some subjects. You received grades of Failed Incomplete. You received Commonwealth Assistance through FEE-HELP. You are still liable to repay the Commonwealth Assistance to the Commonwealth Government.

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