Private ruling: Income tax - self-education expenses
Date of advice: 19 August 2019
Published: November 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Can I claim my self-educational expenses under section 8-1 of Income Tax Assessment Act 1997 for the 2018 financial year? | A1: Yes. Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business discusses the principles to consider when determining the deductibility of self-educational expenses. The Commissioner considers that there is a sufficient nexus between the income producing activities and the education undertaken. Therefore the self-education expenses are deductible in the 2018 financial year.

Relevant facts and circumstances: You are an employee. You completed a course relevant to your employment. Your employer supported your study.

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