Private ruling: Self-education expenses
Date of advice: 19 February 2024
Published: 8 April 2024
Ruling period: Period ended 30 June 20XX | Period ended 30 June 20XX | Period ended 30 June 20XX | Period ended 30 June 20XX
Date scheme commenced: 26 February 20XX

Ruling: Q1: Are you entitled to claim a deduction for self-education expenses under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes. We accept that the course meets the requirements detailed in Taxation Ruling TR 2023/ D1 Income tax: deductibility of self-education expenses incurred by an individual which states self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997 where they have a relevant connection to the taxpayer's current income-earning activities. The expenses are deductible in the income year they are incurred. Further information on self-education expenses including how to calculate your claim can be found on our website ato.gov.au and entering quick code QC72166 into the search bar at the top right of the page.

Relevant facts and circumstances: You graduated with a Bachelor of Dental Surgery. This qualification allowed registration with the Australian Health Practitioner Regulation Agency. To maintain your registration with the Australian Health Practitioner Regulation Agency you are required to undertake continuing professional development. You work in private dental practices as dentist. Your income activities include regular offering and providing endodontic procedures/treatments among other activities. You will commence studies in the Doctor of Clinical Dentistry Program in Endodontics. The Doctor of Clinical Dentistry (Endodontics) is a 3-year full-time course. The course results in eligibility for specialist registration. You provided your Unconditional Offer of Admission which details a start date and completion date. The Unconditional Offer of Admission states an estimated Annual Tuition Fee and a Program Deposit. The Unconditional Offer of Admission states "This program has a compulsory work component". The Unconditional Offer of Admission states there will also be a Student Services and Amenities Fee and Incidental Tuition and Non-Tuition Fees. You have stated there will be anticipated related expenses which include textbooks, academic journals, stationary and decline in value of depreciating assets such as computer, laptops, software and office furniture. The course mandates a minimum of 32 weeks of work hours. The course includes paid weekly clinical sessions in the Specialist Restorative Unit at a Dental Hospital. You will start working on a casual basis with a Dental Services in the Specialist Restorative Unit. The employment with the Dental Services in the Specialist Restorative Unit will be on an hourly basis plus casual loading. Your participation in the Doctor of Clinical Dentistry Program is a key requirement to the employment with the Dental Services in the Specialist Restorative Unit. You are unable to provide the signed contract with the Dental Services as it is marked "Strictly Private and Confidential". You have provided a signed copy of the Incumbent Acceptance with the Government Statewide Clinical Support Services. The course, as well as specialising in Endodontics, also requires participation in a range of interdisciplinary activities with students from other specialist areas. This interdisciplinary area includes fields of oral and general pathology, oral microbiology, immunology, oral surgery, restorative dentistry, periodontology, and radiology. The interdisciplinary training enables you to deliver a higher quality of patient care and enable you to facilitate appropriate referrals. The course includes an expected 160 hours per semester for additional work such as weekly reading and preparation for tutorials and research tasks to be completed at home. You are undertaking the course to improve your skills and knowledge in your area of practice and earning potential. You also intend to be working privately and continuing to provide endodontic procedures. Your private practice engagements are on a contract basis. You already have a home office. You will not be reimbursed from any party for any of the expenses incurred.

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