Private ruling: Work related expenses - self-education
Date of advice: 24 January 2019
Published: May 2019
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 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 have commenced a Masters course. You have incurred course fees. You are currently employed and your responsibilities have been detailed. You have not received an allowances or reimbursement for any self-education expenses. You have not received a taxable bonded scholarship to study. Your employer provides 2 days study leave per unit which total 6 study days per year.

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