Private ruling: Work related expenses - self-education expenses
Date of advice: 4 September 2018
Published: November 2018
Ruling period: Period Ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for expenses incurred for subjects in a Diploma of Anaesthetic Technology where you have established a direct nexus to your income producing activities? | A1: Yes Your self-education expense s for the subjects, “Communicate and work in health or community service”, “Work legally and ethically”, “Work with diverse people”, “Maintain work health and safety”,” Interpret and apply medical terminology appropriately”, “Analyse and respond to client health information”, and “Comply with infection prevention and control policies and procedures”, which are subjects of the Diploma of Anaesthetic Technology are allowable deductions. You have established sufficient connectivity to your current position as a “Theatre Officer” in accordance to the ATO view contained in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.

Relevant facts and circumstances: You are employed as Theatre Officer at a Hospital. You commenced in your position from March 20XX. Your job description is “To provide efficient and effective operational services within the Hospital theatre environment including but not limited to: Assist healthcare professionals in the provision of patient care work associated with the delivery of clinical support services by performing a range of basic non-professional tasks and transporting of patients under clinical direction from one area to another using bed, trolley or wheel chair. Check that all equipment required for the surgical procedures are available and functioning. Maintain a working knowledge of the safe handling and transportation of specialised equipment for example but not limited to: diathermy machines and operating tables and accessories. You are required to collate and deliver blood products, specimens for blood bank and pathology departments under clinical staff direction. You are required to adhere to infection control and local guidelines when removing general/clinical and recyclable waste and soiled linen. You enrolled in a Diploma of Anaesthetic Technology at a Registered Training Organisation (RTO), in November 20XX. The course duration is for a two year period commencing from January 20XX. You have shown a nexus between your current position and subject enrolment for the following subjects: ● CHCCOM005 – Communicate and work in health or community services ● CHCLEG001 – Work legally and ethically ● CHCDIV001- Work with diverse people ● HLTWHS003- Maintain work health and Safety ● BSBMED301- Interpret and apply medical terminology appropriately ● HLTAAP003- Analyse and respond to client health information ● HLTINF001- Comply with infection prevention and control policies and procedures You have identified you will enrol other subjects to achieve completion of you studies and these do not have a link to your current employment. Your direct line supervisor has allowed you to work only evening shifts to allow your attendance at RTO/Placement to complete your Diploma studies.

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