Private ruling: Work Related Expenses – Self Education
Date of advice: 3 December 2018
Published: March 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 1 June 2017

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: 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 permanently employed. You commenced in this role a while ago. You are responsible for data being implemented in the database. You run the data through layers of testing and analytics and use the data for reports used throughout the business. You commended a Master’s Degree. The Master’s degree will provide you with a deeper understanding of the systems you are currently working on. You are supported by your employer.

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