Private ruling: Self education expenses
Date of advice: 4 October 2019
Published: November 2019
Ruling period: Year ending 30 June 2020
Date scheme commenced: 01 July 2019

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: You are employed as a helicopter pilot. You have worked for your current employer for a number of years. You have received prior endorsements for different types of helicopters. Your employer has previously met the cost for the endorsements. You have self-funded an additional endorsement course. You have not been reimbursed by your employer for this expense. Your employer is supportive of you obtaining the endorsement. This course will improve your availability for flying with your employer. This course will maintain and improve your knowledge and skill of flying helicopters.

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