Private ruling: Self-education expenses
Date of advice: 29 September 2025
Published: 17 November 2025
Ruling period: Year ended 30 June 20YY | Year ended 30 June 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Are you entitled to a deduction for self-education expenses incurred under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You are entitled to claim a deduction for your self-education expenses, in the year the expenses were incurred. You have shown that there is sufficient connection between the course of self-education and your current income earning activities and it is accepted the study meets the requirements detailed in Taxation Ruling (TR) 2024/3 Income tax: deductibility of self-education expenses incurred by an individual .

Relevant facts and circumstances: On DD MM 20YY, you commenced employment with Company A (your employer). You are employed on a full-time basis. In your position you are responsible for leading the research, development, and deployment of AI-powered and digitally enabled services and products across your employers' global franchise network. Your employer requires you to undertake continual professional development in innovation, AI, and digital transformation to lead its evolving portfolio of technology-driven initiative and to remain competitive in a fast-moving global market. On DD MM 20YY, your employer drafted a letter endorsing your further education to support your ongoing professional development. On DD MM 20YY, you were invoiced by University A. On DD MM 20YY, you commenced a series of professional development programs through University A. You expect to complete the course by MM 20YY. You are completing these courses to deepen your skills in AI strategy, generative AI deployment, machine learning governance, digital transformation, and data storytelling- capabilities directly applied to ongoing Company A innovation projects to be delivered under your leadership. You are completing these courses because they are likely to lead to an increase from your current income-earning activities by enabling the launch and scaling of high-impact digital products that contributes to commercial growth and operational efficiencies. You are not completing the courses to gain new employment in the digital or AI field. You have not been reimbursed for your course fees or any associated expenses.

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