Private ruling: Self-education expenses
Date of advice: 12 September 2024
Published: 21 October 2024
Ruling period: Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Will the course fees be deductible under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You are entitled to claim a deduction for your self-education expenses, in the year the expense was incurred. You have shown that there is sufficient connection between the course of self-education and your then current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

Relevant facts and circumstances: On xx xx 20xx, you were granted a Visa. On xx xx 20xx, you were granted a different category of Visa. On xx xx 20xx, you commenced a full-time course at an education institution. On xx xx 20xx, you were granted a different category of visa and this remains valid. You will complete the course by xx xx 20xx. The tuition fees total an amount of $. You are not receiving Government assistance for your self-education expenses. You have not been reimbursed by your employer for the tuition expenses. You have been employed in the profession since 20xx. You are currently employed on a casual basis in the role at an employer. Your employer supports you undertaking the course by allowing you to take personal leave to attend exams. Your employment duties include a variety of tasks.



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