Private ruling: Self-education expenses
Date of advice: 20 May 2022
Published: August 2022
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the self-education expenses incurred in obtaining your helicopter instrument rating? | A1: Yes. Your self-education expenses are deductible, as it is accepted the course 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 employed as a helicopter crew officer. Your duties include those typical with a crew officer. You are a qualified helicopter pilot. You undertook an Instrument Rating - Helicopter course. The course was completed with the intention of remaining in the same role with the same company.

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