Date of advice: 22 July 2019
Published: September 2019
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 01 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: You are currently employed. You have been employed there for X years. You commenced studying part time in January 20XX. Your expected completion date of the course will be in December 20XX. The course comprises of X individual subjects. You expect a pay rise either during or soon after completing the course. The course aligns with the skills needed for your role. Your employer supports your study. Your employer will reimburse 50% of the course fees in each unit in the course (upon successful completion), 100% of all textbook fees and they will provide study leave.

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