Private ruling: Self-education expenses
Date of advice: 7 November 2018
Published: January 2019
Ruling period: 30 June 20XX
Date scheme commenced: 1 July 20XX

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 an international student. You are employed. You are enrolled for university course You paid for the course on XXXX. The course is relevant to your current duties.

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