Private ruling: Self-education expenses
Date of advice: 28 June 2022
Published: October 2022
Ruling period: year ending 30 June 20XX | year ending 30 June 20XX | year ending 30 June 20XX | year ending 30 June 20XX
Date scheme commenced: 1 May 20XX

Ruling: Q1: Are you entitled to a deduction for self-education expenses for your professional development course? | 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 have been employed full-time with a government department for several years. In 20XX you commenced a Graduate Diploma in Psychology. Your intention for undertaking the course is to enhance your skills and knowledge that will assist you in your current role and is likely to lead to promotion and an increase in income. The course is directly related to your employment as it will enable you to achieve more responsibility, greater pay and more opportunities. You are not undertaking the course to obtain new employment with another employer. Upon completion of the course, you will remain in your current position with your current employer. Your employer supports your ambition to undertake the course. You are paying for the course fees using the Higher Education Loan Program (FEE-HELP). You do not receive Austudy, ABSTUDY or Youth Allowance to study. You do not receive a taxable bonded scholarship. You do not receive an allowance or reimbursement for the expenses incurred in relation to this course. Students following the recommended study load of one unit per teaching period will be eligible to complete the course in 1.7 years (10 teaching periods) - or equivalent part time.

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