Private ruling: Work related self-education expenses
Date of advice: 23 August 2023
Published: 9 October 2023
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can you claim a deduction for self-education and associated transport expenses incurred in studying a Juris Doctor under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You are a public servant working in a legal role. As the Juris Doctor is directly related to your income producing activity, you may claim a deduction for self-education and associated transport expenses. More information on claiming self-education and associated transport expenses can be found by searching ato.gov.au for 'QC 72166'.

Relevant facts and circumstances: You work in a government department in a legal role. You are currently undertaking a Juris Doctor degree. You receive study leave from your work to attend classes and undertake assessments. You do not receive any financial assistance from your work. You access FEE-HELP to pay for your Juris Doctor. legislative provisions Income Tax Assessment Act 1997 section 8-1