Private ruling: Self-Education Expenses
Date of advice: 14 March 2018
Published: August 2018
Ruling period: Year ending 30 June 2020
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you entitled to claim a deduction for your self-education expenses including course fees, airfares, accommodation and meals to complete your Business Administration course? | A1: Yes You have demonstrated that the course of education has a nexus to your current employment. You require these skills in your present position and the course will further develop your skills in the areas of project managing and lead to an increase in future income in your present position. As you have met the requirements for eligibility for a deduction of self-education expenses, you are entitled to claim a deduction for the amount you have incurred. These expenses include airfares, accommodation and meals as outlined in TR 98/9 and section 8-1 of the ITAA 1997 . Documentation satisfying the requirements of section 900-15 or 900-120 of the ITAA 1997 is required to substantiate the expenses included in these claims and apportioned appropriately.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1 | Income Tax Assessment Act 1997 Section 26-20 | Income Tax Assessment Act 1997 Section 900-115 | Income Tax Assessment Act 1997 Section 900-120


Relevant facts: You are employed full time as a project manager for a company. Your role includes: | ● Provide professional expertise to contribute to all stages of the development and delivery of complex or difficult major infrastructure projects to time, cost and quality requirements, including the development of scope and assessment of feasibility and options. | ● Drive project delivery framework that ensures projects are delivered to best practice, contract and asset management standards, in compliance with planning and environmental approvals, on a commercially sound basis and to the satisfaction of the key stakeholders and the community. | ● Ensure effective tendering and management of works contracts, monitoring and reporting of contractor progress and effectively negotiating, as required. | ● Ensure that the management of safety is paramount and implements sector best practice processes and procedures. | ● Use professional knowledge and experience to proactively identify and provide considered advice and recommendations to senior management on issues arising from and impacting the project, including the identification and mitigation of project risks. | ● Build strong relationships and competently collaborate and negotiate with the stakeholders, including project team members, contractors, consultants and multiple government and statutory bodies to ensure work is prioritised and delivered in accordance with the designated scope. | ● You have enrolled as a student in a Business Administration course | Subjects offered through the Course includes: ● Leadership/Social Responsibility and Ethics | ● Data Analysis & Financial Accounting | ● Managerial Economics & Managing people | ● Marketing & Financial Management | ● Global Business economics & Operations | The part-time course is to be completed over 18 months and consists of 17 x4 day weekend residential modules and one week long overseas module. | The overseas study is part of the endorsed study program with the X Business School. | The overseas study will be a combination of university classroom study and company visits. | Whilst at overseas University, you will incur accommodation, food and personal expenses. | Your employer is reimbursing you 60% of the fees towards your course of study. You have financed the remaining amount by redrawing on your mortgage.