Private ruling: Income tax: work-related expenses: self-education expenses
Date of advice: 7 March 2019
Published: May 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020
Date scheme commenced: 1 July 2018

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 Income tax: deductibility of self-education expenses incurred by an employee or a person in business . Further information about self-education expenses can be found by searching 'QC 31970' on ato.gov.au

Relevant facts and circumstances: You are employed by company as a Team Leader. Your key responsibilities include numerous project management activities, including the management of complex projects, their resources and stakeholders, scoping, budgeting and end-to-end delivery. You commenced a Graduate Certificate in Project Management. You require the knowledge from this course to maintain and improve your skills in your current role. You are not reimbursed for this course.

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