Private ruling: Self-education - nursing
Date of advice: 29 October 2024
Published: 9 December 2024
Ruling period: X June 20XX
Date scheme commenced: X June 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997) for your self-education expenses? | A1: Yes - you are entitled to claim a deduction for your self-education expenses, in the income year the expenses were incurred. It is determined that there is sufficient nexus 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: You are an Australian resident for tax purposes. In 20XX, you commenced a Bachelor of Nursing at the University ('the course'). You were then employed as an Enrolled Nurse ('EN') at a Hospital ('the hospital') which commenced in 20XX. Your employment status is permanent part-time. You are currently a 'surgical nurse'. You received an student support scholarship to pursue the course. You have otherwise paid the course in full yourself. On XX XXX 20XX you paid $X for semester 2 of 20XX. On XX XXX 20XX you paid $X for semester 2 of 20XX. On XX XXX 20XX you paid $X for semester 3 of 20XX. On XX XXX 20XX you paid $X for semester 1 of 20XX. You have completed the course units required to complete the course. The responsibilities in your current role are: • Administration of medication including intravenous, intramuscular, subcutaneous and oral medications • Preparing the patients for operation • Postoperative care • Provide wound dressing, manage pain • Assist and support patients with activities of daily living such as showering, grooming, transfer, feeding. • Insertion of intravenous cannula • Insertion of indwelling catheters, drain removal, nasogastric tube • Caring for acutely ill dementia patients • Caring for palliative care patients. Your employer approves paid annual leave to enable you to attend examinations, clinical placement and lab classes, relating to the course.

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