Private ruling: Self-education expenses
Date of advice: 31 August 2023
Published: 9 October 2023
Ruling period: Period ended 30 June 20XX | Period ended 30 June 20XX
Date scheme commenced: 1 February 20XX

Ruling: Q1: Can the taxpayer claim a deduction for the course costs of completing the course under the self-education deduction? | A1: Yes. Your self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997 to the extend the expenses have sufficient connection to your income earning activities. Further information about self-education expenses can be found in TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or person in business. Your course fees are deductible under section 8-1 of the Income Tax Assessment Act 1 997 for the units of study that align with your current income earning activities as an Architectural Draftsperson. Your self- education expenses in relation to the electives stated as XXXXXX and XXXXXX do not completely align with your income earning activities and are therefore not deductible. | Q2: Is the taxpayer entitled to claim any deductions in relation to the services and amenities fees charge in relation to the course? | A2: Yes. Taxation Ruling TR 2020/1 employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997, which provides the foundation of general deductibility principles for work expenses under section 8-1. | Q3: Is the taxpayer entitled to claim a deduction for travel and parking costs incurred in relation to the course? | A3: Yes. Taxation Ruling TR 2020/1 employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997, which provides the foundation of general deductibility principles for work expenses under section 8-1. Expenses for your travel in either direction between • your home and your place of education • your workplace and place of education. Note: Only the first leg of the trip is deductible - if you went from home to your place of education and then to work, or the other way around.

Relevant facts and circumstances: You came to Australia more than four years ago. You are an Australian Resident for tax purposes. You started work as a full time Architecture Draftsperson and Designer with your employer on 12 May 20XX. The responsibility of the role includes: • Project Conceptualization • Design Development • Permitting and Approvals • Construction Documentation • Client communication • Sustainability and Environmental Considerations You commenced a Master of Architecture in XX 20XX at university. • Your employer supported you while you were completing your studies, allowing time for attendance at university when required, and you continued working part time during study semesters. • Upon completion of the Master of Architecture course you will receive a pay rise from your employer.

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