Private ruling: Self-education expenses
Date of advice: 31 October 2022
Published: 9 January 2023
Ruling period: The income year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the course fees you incurred in undertaking a Diploma of Human Resource Management? | A1: Yes. Your self-education expenses are deductible as they have a direct connection with your income earning activities. 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 . Note that your self-education expenses deduction may have to be reduced by up to $250. For more information about the deductibility of self-education expenses search QC 31970 on the ATO website at ato.gov.au.

Relevant facts and circumstances: You are employed as a Sales and Customer Experience Officer with your employer (your employment). Your employment duties include managing a team of staff. You commenced a Diploma of Human Resource Management at an educational institution (the course). Your course fees were paid up front. You paid approximately half of your course fees to the educational institution. Your employer paid the remaining half. You intend to use the knowledge you obtain from the course in your current role.

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