Private ruling: Self-education expenses
Date of advice: 4 February 2019
Published: May 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 1 July 2017

Ruling: Q1: Can I claim expenses incurred for FEE-HELP and SA-HELP for a Master of Arts (Communications Management)? | A1: Yes. Your self-education expenses are deductible, as it is accepted 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 . Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: You are currently studying a Master of Arts (Communications Management) You began a position as a project officer Your role involved editing online content, preparing e-newsletters and website administration including posting articles, deleting content and adding tags. You moved to a position as a communications officer Your role includes editing the magazine, editing the year book, other publications as well as online content. There was no gap in time between leaving your position as a project officer and commencing work as a communications officer. You have already claimed an amount for both SA-HELP and FEE-HELP incurred during the Financial Year.

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