Private ruling: Work related expenses: self-education
Date of advice: 14 January 2020
Published: March 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you entitled to a deduction for course fees and textbook costs whilst studying a Masters of Journalism at an overseas university? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are an Australian citizen who enrolled in a Master's Program at an overseas university. You have provided a list of the units you studied together with the "link to employment" you argued to establish a nexus between each unit and the duties of your employment. No Unit Title Brief Description Link to Employment 1 Investigative Journalism in Digital Environments Introduces basic techniques and approaches of investigative journalism in digital environments, identifying its most important trends and examining its economic, cultural and political context. Basic news structure, news cycles, how to write for online publications, how to work with an editor, skills making journalists valuable, how to market oneself as a journalist. These studies made you more capable as a journalist and increased your value - demonstrated by a higher rate-per word than previously achieved. 2 Data Journalism and Visualisation Addresses statistical and database knowledge, providing hands-on opportunities to practice programming, data research and visualisation of results. Assisted you in becoming fluent in data visualisation in finding news stories and provided a valuable edge. Enabled you to quickly parse statistics and visualisations during recent European elections, resulting in multiple extra live coverage reporting assignments. 3 Investigative Journalism Across Borders Focuses on investigative journalism spanning borders and the different demands for research, hypothesis testing and source control beyond the national. Provided the skills and networking ability enabling collaboration with an international investigative journalism project. This also allowed you to publish an investigative piece in a newspaper. 4 Master's Program in Investigative Journalism A degree project in investigative journalism carried out as either an academic thesis or an investigative journalism project. Gained practice in visualisation and animation tools and groundwork for an investigative project which you wish to pitch to Australian news outlets. Provided invaluable experience, improved your newswriting abilities. You anticipate both more opportunities to write articles as well as higher remuneration. You believe that these studies improved skills relevant to your position. Prior to commencing this Master's Program you were employed as a sole trader. You main income was generated by journalism writing prior to commencing these studies. During the period of study you worked as a freelance writer with the majority of your income came from writing assignments that were specifically written as a journalist.

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