Private ruling: Self-education
Date of advice: 29 August 2023
Published: 16 October 2023
Ruling period: Financial year ending 30 June 2023
Date scheme commenced: 17 November 2022

Ruling: Q1: Are you entitled to a deduction for the self-education expenses under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the costs of travelling interstate to attend a professional development course? | A1: Yes. Your self-education expenses are deductible under section 8-1 of the ITAA 1997. The expenses you incurred to complete the course will allow you to improve the knowledge and skills required to carry out your current income-earning activities and are likely to lead to an increase in income from your current employment. Further information about self-education expenses can be found in TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or person in business.

Relevant facts and circumstances: On XXXX you finished a Bachelor degree in the health industry. On XXXX you commenced full-time work as a health professional at XXX. On XXXX you flew interstate from to attend a professional development course with XXX. The course included mandatory online theory sessions held prior to the course plus two days face to face practical sessions. You flew home on XXXX. You incurred the following expenses: • Airfares: $XX • Course fee: $XX Upon completion of the course you achieved XX hours of accredited Continuing Professional Development. Your employer supported your aim to complete the course. You did not receive any government allowance to study (including Abstudy, Austudy or Youth Allowance). You did not receive a taxable bonded scholarship.

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