Private ruling: Self-education expenses
Date of advice: 28 October 2025
Published: 15 December 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income tax Assessment Act 1997 for the costs associated with fees for the course of education and prescribed textbooks and reference materials? | A1: Yes. Based on the information provided to the Commissioner you are entitled to a deduction for the course fees and prescribed textbooks and reference materials. The course of education has the relevant connection to your current employment and you are therefore entitled to a deduction under section 8-1 of the ITAA 1997.

Relevant facts and circumstances: You have completed a course of education. You commenced full-time, ongoing employment. You have enrolled in a related specialised course. You have not yet incurred any costs for this course. You will incur the liability for the tuition fees for each subject on the relevant census date for that subject. Your enrolment is in a full fee-paying place, not a Commonwealth Supported Place (CSP). While completing the course you may be required to purchase prescribed textbooks and other reference materials. You intend on studying a number of subjects. After your probation ends you will be eligible to apply for formal employer financial assistance and study/exam leave. Approval under that policy constitutes official recognition that the study relates to your employment and career progression within the organisation. The course will be useful and related to your career progression within the organisation.

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