Private ruling: Work related self-education expenses.
Date of advice: 18 April 2019
Published: June 2019
Ruling period: 1July 2018 to 30 June 2019

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for expenditure incurred in relation to the course? | A1: Yes. You have demonstrated that your studies have the relevant nexus to your current employment. You require these skills in your current position and the course will further develop your skills. This could lead to increase in future income in your current position. As you have met the requirements for eligibility for a deduction of self-education expenses, you are entitled to claim a deduction for the amount you will incur with tuition fees as outlined in Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business and section 8-1 of the ITAA 1997.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You currently work as a specific Specialist / Consultant. You will be undertaking a Course for medical practitioners. The employer will provide study leave for attendance of the course and will not be reimbursing you for the expenses. The course would improve specific skills as required for the medical profession. The course is highly desired in your current role’s job description. You have provided relevant details of your current role. You have provided relevant details of t he course.

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