Private ruling: Deductions - self education
Date of advice: 12 September 2024
Published: 21 October 2024
Ruling period: Year ended 30 June 2024
Date scheme commenced: 1 July 2023

Ruling: Q1: Are you entitled to a self-education deduction for the costs associated with undertaking a course in coaching for individuals, managers, and teams? | A1: Yes. Based on the information provided to the Commissioner you can have a deduction for the amount you paid for the course. The course had the relevant connection with your employment in the relevant income year.

Relevant facts and circumstances: You were employed by Employer Z in relevant income years. You were employed in a technical role. You undertook a course. The course assisted you with various aspects of your role. You paid for the course fees out of your own pocket. You paid for the course during the relevant income year. Your employer did not specifically ask you to undertake the course, but you did it for professional development.

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