Private ruling: Self-education expenses
Date of advice: 22 March 2021
Published: June 2021
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are your self-education expenses an allowable deduction? | 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 have worked with your current employer since late 20XY. You undertook a course through an educational facility. You have been promoted a number of times since starting your studies. Your role focuses on client management and support, research and reporting and team management and leadership.

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