Private ruling: Self-education expenses
Date of advice: 20 October 2021
Published: January 2022
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 November 20XX

Ruling: Q1: Are you entitled to a deduction for self-education expense for the course you will undertake with an overseas provider? | 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 have been employed full-time as an academic at XYZ since 20XX. In your current role you teach various research and communication topics. In November 20XX you will commence a course, run by an overseas provider. Your intention for undertaking the course is to enhance your skills and knowledge that will assist you in your current role and is likely to lead to promotion and an increase in income. The course is directly related to your employment as it will enable you to update your research qualifications and is directly connected to your teaching activities. Your employer supports your ambition to undertake the course. All staff are encouraged to undertake ongoing education. The successful completion of the course will be viewed favourably in terms of promotion. Once the qualification is completed, you hope to win promotion. You do not receive Austudy, ABSTUDY or Youth Allowance to study. You do not receive a taxable bonded scholarship. You do not receive an allowance or reimbursement for the expenses incurred in relation to this course. There are no equivalent courses on offer at Australian institutions. You have chosen the course with the overseas provider as it has an excellent international reputation for designing and delivering intensive online (live and self-paced) courses on commercial strategy. You will incur course costs of $XX. There are no additional fees associated with these live and self-paced online courses. You intend to complete the course by June 20XX.

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