Private ruling: Self-education expenses
Date of advice: 29 September 2020
Published: November 2020
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are your self-education expenses deductible? | A1: Yes. Your self-education expenses are deductible, as it is accepted the course 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 commenced an internship teaching position in 20XX financial year. As part of the internship, you are required to complete an associated Master of Teaching. You are employed for four days a week as a para-professional and one day a week completing the course of study. The study is a required part of your employment.

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