Private ruling: Self-Education Expenses
Date of advice: 7 January 2019
Published: April 2019
Ruling period: Year ended 30 June 2018 | Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2017

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: As a part of your employment, your employer requires you to undertake a specific education course. Undertaking the course assists you in carrying out your work duties.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 40-25