Private ruling: Self education expenses
Date of advice: 29 April 2022
Published: July 2022
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for self-education expenses? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.

Relevant facts and circumstances: You are enrolled in a course. You incur expenditure for tuition fees in relation to the course. You are currently employed. Your employer will support you throughout the course by providing study during work hours. In completing the course your current role will not change.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 82A | Income Tax Assessment Act 1997 section 8-1


The scheme commences on: 1 July 20XX Relevant facts and circumstances