Private ruling: Self-education/work-related expenses
Date of advice: 7 October 2025
Published: 1 December 2025
Ruling period: Year ending DDMMYY
Date scheme commenced: DDMMYY

Ruling: Q1: Am I entitled to a deduction for course fee expenses incurred to undertake the degree under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes - based on the information provided, the course has sufficient connection with your employment therefore you are entitled to claim a deduction for your course fees.

Relevant facts and circumstances: You are an Australian resident for taxation purposes. You are a registered as a health professional in Australia. On DDMMYY, you commenced working at the company on a part time basis. Your employment will cease on DDMMYY. In 20XX, you commenced a degree with an Australian University. You subsequently incurred course fees totalling $XX to study the degree which you personally paid for. You have not been reimbursed by your employer. You have not received a Government allowance to reimburse you for the expenses or to support your study.

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