Private ruling: Self education expenses
Date of advice: 22 July 2017
Published: November 2017
Ruling period: Years ended 30 June 2018 to 2020
Date scheme commenced: 1 July 2017

Ruling: Q1: Can you claim a deduction for the university fees paid to undertake a self-education course? | A1: Yes It is considered that the study will maintain or improve your skill or knowledge used in your current income earning activity. The self-education course has a sufficient connection to your current employment. Therefore you are entitled to a deduction for the course fees in the income year they are incurred. Further information on the Commissioner’s view can be bound in Taxation Ruling 98/9 Income Tax: deductibility of self-education expenses incurred by an employee or person in business .

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are currently employed. You will study a self-education course part-time at an Australian University. In your employment you perform various activities which relate to undertaking this study including: ● Management consulting ● People coaching and mentoring ● Sales and marketing

Relevant legislative provisions: Section 8-1 of the Income Tax Assessment Act 1997