Private ruling: Self-education expenses
Date of advice: 26 July 2018
Published: September 2018
Ruling period: 1 July 20XX to 30 June 20XX
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you entitled to claim a deduction for your self-education expenses? | A1: Yes. It is accepted that the Masters course will maintain or enhance the skills that are required in the performance of your current role. Consequently, the self-education expenses incurred have the necessary and relevant connection with the earning of your assessable income. You are entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for self-education expenses.

Relevant facts and circumstances: You are employed full time as a support officer for a University. Your role includes use of specific tools and applications, and projects related to management. Subjects offered through the Masters Include: ● Data Management ● Emerging Technology in Business ● Information Systems Analysis and Design ● Information Systems Security Management ● Managing Digital Enterprise ● Managing Information Systems ● Industry Research Project: Part A ● Industry Research Project: Part B ● Corporate Governance for Mangers ● The Positive Leader ● Strategy and Case Analysis ● Global Business ● Project Management Principles ● Strategic Knowledge Management ● Project management Specialisation ● Project Management: Initiation and Planning