Private ruling: Work- related self-education expenses
Date of advice: 11 December 2024
Published: 20 January 2025
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the work-related self-education expenses you incurred for Unit A and Unit B in your course? | A1: Yes. Studying these units enables you to maintain and improve your skills or knowledge that you exercise in your daily income-earning activities.

Relevant facts and circumstances: You are a registered professional in a specialist field. You have been employed by Company A since XX/XX/20XX. You are employed in on a full-time basis. You manage staff members as part of your role. The position objectives of your role are to lead and coordinate the team to achieve organisational goals and objectives and coordinate the development and review of projects within the organisation. You are studying a course at an educational institution. The course commenced on XX/XX/20XX. You anticipated completing the course on XX/XX/20XX. Your course consists of several units, including Unit 1 which you have completed and Unit 2 which you are currently completing. You are undertaking the course to upskill and enhance capability, increase probability of a promotion in a competitive labour market, and to maintain continuing professional development in your field. Your employer has supported your decision to undertake the course. There will be no change to your current employment after completing the course.

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