Private ruling: Self-education
Date of advice: 28 March 2019
Published: May 2019
Ruling period: Year ending 30 June 2019.
Date scheme commenced: 01 July 2018

Ruling: Q1: Are university fees paid to a non-Australian university deductible? | A1: Yes. Your self-education expenses are deductible under section 8-1 of the Income Tax Assessment Act 1997 , as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. In your case, your course has sufficient connection to your current income earning activities. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: ● You are employed full-time as a professional. ● You are studying a course at an over-seas university. ● You took paid and unpaid leave. ● It is expected that you will pursue further education after obtaining experience.

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