Private ruling: Self-education expenses
Date of advice: 15 September 2020
Published: November 2020
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: 1 July 2017

Ruling: Q1: Are your self-education expenses deductible? | 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: You were the Principal of College A during the financial years ending in question. You undertook study, specifically a Degree A via an Australian university. You incurred tuition fees via FEE-HELP of $XX in 2018 and $YY in the 2019 year. You provided evidence to establish a nexus between each unit and your current duties as a school Principal. You submitted in your application that the role of a Principal is becoming increasingly complex and that upgrading of qualifications and skills sets is necessary to retain employment. These qualifications assist with current and emerging staff, student and parent issues and management of competing interests and ideologies. You have stated that the following duties, taken from your duty statement, have links to the above units to provide a nexus between your duties and these studies - Foster good relationships Commitment to ongoing personal and professional growth Lead staff in regular professional development Assist with governance Student welfare Develop, nurture and support the Executive Team

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