Private ruling: Work-related expenses - self-education
Date of advice: 8 July 2024
Published: 19 August 2024
Ruling period: Year ended XX XXXX 20XX
Date scheme commenced: XX XXXX 20XX

Ruling: Q1: Are you entitled to a deduction for self-education expenses for the course fees incurred in studying unit A under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Your self-education expenses for this unit are deductible under section 8-1 of the ITAA 1997 as the expenses have sufficient connection to your income earning activities. Further information about self-education expenses can be found in TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual. | Q2: Are you entitled to a deduction for self-education expenses for the course fees incurred in studying your academic research task comprising unit B and unit C under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A2: Yes. Your self-education expenses for these units are deductible under section 8-1 of the ITAA 1997 as the expenses have sufficient connection to your income earning activities. Further information about self-education expenses can be found in TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

Relevant facts and circumstances: On XX XXX 20XX, you commenced studying a degree at the University. On XX XXX 20XX, you were employed as a full-time casual summer intern at company A as part of their summer vacation program. This position was a paid position. Upon completion of the summer internship you accepted company A's offer to continue to employ you as a member of their team on a casual basis; with the intention for you to join their company as a full-time employee upon the completion of your university studies at the end of 20XX. After working casually for XX months, company A offered you a part time position, which you declined as you wish to remain in casual employment until your studies are completed. Your roles and responsibilities at company A are restricted to a specific field of knowledge which is closely related to unit A, unit B and unit C. The cost per unit of study was $XX.XX. The administration fee per unit of study was $XX.XX. On XX XXX 20XX, you paid $ XX.XX for the two units. You have not received Austudy, ABSTUDY or youth allowance. You did not use a HELP loan to pay for tuition fees. On XX XXX 20XX, you will complete both units. You will undertake unit C in the second semester of 20XX.

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