Private ruling: Self-education expenses
Date of advice: 16 March 2022
Published: June 2022
Ruling period: Year Ended 30 June 2020 | Year Ended 30 June 2021
Date scheme commenced: 2 March 2020

Ruling: Q1: Can you claim self-education expenses as a deduction under Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. The course you have undertaken has enhanced the skills that are required in the performance of your current employment duties. The self-education expenses incurred in undertaking the course have sufficient connection with the earning of your assessable income and are therefore deductible under section 8-1 of the ITAA 1997. Where self-education expenses are deductible under section 8-1 these may include tuition fees paid from FEE-HELP loan funds. Section 26-20 of the ITAA 1997 does not prevent deductions for course fees paid from a loan obtained under the FEE-HELP scheme. Refer to ATO Interpretive Decision 2005/26 Income Tax - Deductions: self-education - course fees paid from FEE-HELP loan funds .

Relevant facts and circumstances: You work as a public health officer. You started working for your current employer prior to commencing your degree. You have maintained employment for this employer the entire time. Your role includes emergency response and disaster management planning, implementation and reporting. You studied from 2018 to 2020 through a University. You studied units that all related to your ongoing employment. You paid for the cost of these units using FEE-HELP loans.

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