Private ruling: Deductibility of self-education expenses
Date of advice: 4 November 2025
Published: 22 December 2025
Ruling period: Income year ended 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you entitled to claim a deduction for self-education expenses under section 8-1 of the Income Tax assessment Act 1997 (ITAA 1997)? | A1: Yes

Relevant facts and circumstances: You are working as a manager, and to increase your knowledge and for better income you have opted to enrol in XXXX at a university. This activity has been carried out with a motive to grow with the company in the same field. Details of the course you undertook: • the name of the course - XXXX • the subjects you are required to complete - X Subjects • the name of the organisation offering the course - the university • the date you commenced the course - DD MM 20YY • the date you will complete the course - DD MM 20YY Why you undertook the course: You have chosen to undertake the XXXX because you wanted to become a stronger and more complete leader. In your current role as a manager of a company, you face complex challenges every day You have not received any: • Austudy, ABSTUDY or Youth Allowance to study • taxable bonded scholarship • allowance • reimbursed by anyone for expenses incurred in relation to your study Your employment details: • Full time manager • Your employer is a company • Starting date - DD MM 20YY • Ending Date - N.A. Your employment duties: You have been working with the company since 20YY (in foreign countries and Australia). Over this period, you have held progressively different roles across different regions. You have spent approximately X years in a foreign country as manager for the company. DD MM 20YY, you officially commenced your current role in Australia as a manager, where you are responsible for overseeing operations, financial management, client relationships with major retailers, supply chain activities, and strategic growth initiatives. A letter from your employer lists the duties you are required to perform as a manager for their company. Your employer encouraged you to undertake the course. After completing the XXXX, you hope to step into a broader global leadership role within the company. The XXXX is a critical step in giving you the skills, perspective, and confidence to achieve that. The expenses you have incurred to undertake the course are $X. You are not paying for the course fees using the Higher Education Loan Program (HELP). The subjects that you completed during 20YY/YY: • XXXX This course is designed to XXXX. • XXXX This course is an introduction to the theory and practice of XXXX • XXXX This course examines XXXX. • XXXX This subject is based on XXXX. • XXXX XXXX. • XXXX This course XXXX. • XXXX The course is designed to XXXX. • XXXX This course XXXX. • XXXX The course will XXXX. • XXXX This course is designed to XXXX. • XXXX This course is designed to XXXX. • XXXX It provides students with XXXX.

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