Private ruling: Work related expenses - self-education expenses
Date of advice: 7 March 2019
Published: May 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you entitled to a deduction for self-education expenses incurred in association with the attainment of your course in Multisensory Language Education (MSL), under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 -Income tax: deductibility of self-education expenses incurred by an employee or a person in business. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: You are a pre-school teacher. In the year ended 30 June 2018 you enrolled in a course in Multisensory Language Education (MSLE). The MSLE course teaches techniques for educators in stimulating the brain in a variety of ways so each sensory system becomes more developed and higher functioning. This is meant to improve essential functions of the brain such as listening skills, movement, vision, tactile recognition and conceptualization. You paid $2,500 for course fees and less than $500 for accommodation and food to attend the course.

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