Private ruling: Self education expenses
Date of advice: 14 October 2020
Published: December 2020
Ruling period: Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023
Date scheme commenced: 1 July 2020

Ruling: Q1: Are the tuition fees as part of Master of Education you are undertaking deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business . The amount of your deduction for self-education expenses may have to be reduced by $250. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au | Q2: Are you entitled to a deduction for tuition fees paid where you will obtain a loan under FEE-HELP under section 8-1 of the ITAA 1997? | A2: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business . The amount of your deduction for self-education expenses may have to be reduced by $250. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au | Q3: Are you entitled to a deduction for textbooks and student amenities fees under section 8-1 of the ITAA 1997? | A3: Yes. Your self-education expenses are deductible, as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business . The amount of your deduction for self-education expenses may have to be reduced by $250. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: You are employed casually as a relief teacher. You have a Bachelor degree of Education. You are enrolled in part-time study of aMaster of Education, specialising in Guidance and Counselling. You will remain employed while you study, however you are not entitled to any leave from your employer as you are employed on a casual basis. Any time off needed for study or examinations is unpaid. You work for a regular set of schools. It is a requirement by Department of Education that must hold a valid teacher registration. To maintain your teacher registration, you must complete Professional Development. This study will cover this requirement for the next three years. Your employer is not contributing to the cost of your study. You will pay for your tuition fees yourself. You are going to apply for a FEE-HELP loan to assist you with the payment of the study fees. Other fees you will incur are student amenities fee charged by the University each semester and textbooks.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 26-20