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TR 92/8 (partially withdrawn) consolidated our policy on the circumstances in which self-education expenses are allowable as deductions under subsections 51(1) and 54(1) of the Income Tax Assessment Act 1936 to those who derive employment, business and AUSTUDY income. It was partially withdrawn and replaced by Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business on 17 June 1998. Paragraphs 11(d), 13(c), 43 and 44 of TR 92/8 remained current following the partial withdrawal.

Paragraphs 11(d), 13(c), 43 and 44 of TR 92/8, regarding why certain legs of travel are or are not deductible were noted at paragraph 160 of TR 98/9 for convenience.

These paragraphs are modernised and are incorporated into Draft Taxation Ruling TR 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual, which will issue on 27 September 2023.