Deduction - self-education

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

Are you entitled to a self-education deduction for the costs associated with undertaking a course of education and stationery expenses?

Yes. Based on the information provided to the Commissioner the costs associated with the course such as course fees and stationery are an allowable deduction under Section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) as they have the relevant connection with your employment duties. This ruling applies for the following periods : Year ending 30 June 2024 Year ending 30 June 2025 Year ending 30 June 2026 Year ending 30 June 2027 The scheme commenced on: 1 July 2023

You have a business. You have had the business for several years. You work in a specific field as part of the business. You work as a professional for a number of hours per week. You work in a managerial role for a number of hours per week. You manage staff. Your duties as the office manager are: • Business planning • Analysis of business performance • Recruitment of staff • Training, coaching staff • Performance management • Rostering of optometrists and optical assistants • Payroll. You intend on studying a course of education over a few years. You will study through an educational organisation. The course consists of several subjects. You have been accepted into a course which provides a scholarship and means you receive a discount. You will be a full fee-paying student. You will pay the cost of the course out of your own pocket. You will not be reimbursed for any of the costs associated with the course. You will study part-time.

Income Tax Assessment Act 1997 section 8-1