Private ruling: Self-education expenses
Date of advice: 25 November 2019
Published: February 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you entitled to a deduction for the cost of your flights, accommodation and occupation specific uniforms and equipment as part of your self-education expenses? | A1: Yes. Your expenses are deductible as it is accepted the study meets the requirements detailed in Taxation Ruling TR 98/9 and those expenses were incurred whilst studying. Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au The grant you received must be included as assessable income for the year ended 30 June 2019 and your expenses deducted from your total assessable income.

Relevant facts and circumstances: You currently hold a Diploma. You are employed in this occupation. You are studying a Bachelor of X. Upon completion of the degree you will be promoted by your employer. As part of your course, you were given the opportunity to attend a X placement in County Z for three weeks. To assist in covering your costs, you were given a grant of $X,XXX by the Department of Foreign Affairs and Trade through the Relevant Plan Mobility Program. The Relevant Plan Mobility Program is a signature initiative of the Australian Government which aims to lift knowledge of the the country by supporting Australian undergraduates to study and undertake internships in the region. You successfully completed the placement which led to you obtaining a partial credit of your clinical practice days, a requirement of your degree. The expenses you incurred for accommodation, flights, and occupation specific uniforms and equipment exceeded the amount of the grant.

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