EV 1052304413730currentnon-binding advice

Deductions - 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.

1

Are you entitled to a self-education deduction for the costs associated with undertaking a course in coaching for individuals, managers, and teams?

2

Yes. Based on the information provided to the Commissioner you can have a deduction for the amount you paid for the course. The course had the relevant connection with your employment in the relevant income year. This ruling applies for the following period : Year ended 30 June 2024 The scheme commenced on: 1 July 2023

3

You were employed by Employer Z in relevant income years. You were employed in a technical role. You undertook a course. The course assisted you with various aspects of your role. You paid for the course fees out of your own pocket. You paid for the course during the relevant income year. Your employer did not specifically ask you to undertake the course, but you did it for professional development.

4

Income Tax Assessment Act 1997 section 8-1