Private ruling: Self education expenses
Date of advice: 25 August 2017
Published: December 2017
Ruling period: Year ended 30 June 2017 | Year ending 30 June 2018
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you entitled to a deduction for your self education tuition fees and related flights and accommodation? | A1: Yes Having considered your circumstances and the relevant factors, you are entitled to a deduction for your tuition fees and your related flights and accommodation under section 8-1 of the Income Tax Assessment Act 1997 and section 82A of the Income Tax Assessment Act 1936. Further information on the relevant factors can be found on our website ato.gov.au and entering Quick Code QC31970 into the search bar at the top right of the page.

Relevant facts and circumstances: You work in property development. You have undertaken study at an overseas university in mid 2017 (income period ending 30 June 2018). You paid in advance for your flights, accommodation and tuition fees in the income period ending 30 June 2017. You have undertaken this study (which is within your line of work) to advance professionally within your organisation to a view of enabling you a future promotion and increase your earning capacity.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 and | Income Tax Assessment Act 1936 section 82A.