Private ruling: Self-education expenses
Date of advice: 14 May 2020
Published: June 2020
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are your self-education expenses deductible? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: In 20XX you commenced work as professional. You were employed on a casual basis. In 20XX you commenced a professional certificate. You were able to begin working prior to undertaking the course because you had already completed the minimum study required to be able to work in that field. Your employer indicated that you would receive a pay increase if you obtained the certificate. In 20XX you completed the course and received certification. You received a pay increase. You continue to be employed on a casual basis. Your employment role and duties did not change. You previously worked in the same field before, during and after undertaking the course. You paid for the course. Your employer did not make any financial contributions towards the cost of the course.

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