Private ruling: Work related expense - self education
Published: September 2012
Ruling period: Year ended 30 June 2012 | Year ending 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Are you entitled to claim a deduction for your tuition fees? | A1: Yes

Relevant facts and circumstances: You are a full-time student at university. You are a full-fee paying student. You incurred expenses in respect of this study. You are in receipt of an assessable scholarship.

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

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment Act 1997 allows a deduction for all losses and outgoings to the extent to which they are incurred in gaining or producing assessable income except where the outgoings are of a capital, private or domestic nature or relate to the earning of exempt income. Although most self-education expenses are incurred voluntarily, these expenses may be deductible where a student's continuing entitlement to scholarship income is conditional upon enrolment and satisfactory progress in a course of study. In your case, it is accepted that the tuition fees paid by you are a necessary expense incurred for completion of your course. Accordingly, you are entitled to a deduction for these expenses.

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