Private ruling: Work related expenses – Self-Education.
Date of advice: 11 December 2017
Published: April 2018
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2017
Date scheme commenced: 01 July 2016

Ruling: Q1: Can you claim a deduction for expenses incurred in connection with your enrolment into the course ‘XXX’ provided at the relevant University as self-education expenses? | A1: Yes Your self-education expenses for your course ‘XXX’ are allowable deductions. You have established connectivity to your current employment as a Construction Project Manager, in accordance with the ATO view contained 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 a Project Manager. Your duties include: ● Research of infrastructure, ● Traffic management, ● Organising planning and building permits, ● Liaising with local councils, engineers, surveyors, architects and drafts people to obtain approvals, ● Organising trades and builders; and ● Overseeing and project management of the construction/development of existing properties into licenced day care facilities. You conduct Marketing and research of existing sites for their potential to be remodelled. Your attended a University The cost of the course was fee based. The course had modules to be completed. Your employer provides you with paid leave and is covering the cost of accommodation. You have travelled for the sole purpose of attending your course.

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


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