EV 1052448769159currentnon-binding advice

Self-education expenses/work-related deductions

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

Am I entitled to a deduction for course fee expenses incurred to undertake a degree under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?

2

Yes - based on the information provided, the course has sufficient connection with your employment therefore you are entitled to claim a deduction for your course fees. This ruling applies for the following periods : Year ended X June 20XX. Year ended X June 20XX. The scheme commenced on: X July 20XX.

3

You are an Australian resident for taxation purposes. You are a registered as a health professional in Australia. On X XX 20XX, you commenced working at the company on a part time basis. Your employment will cease on X XX 20XX. In 20XX, you commenced a degree with an Australian University. You subsequently incurred course fees totalling $XX to study the degree which you personally paid for. You have not been reimbursed by your employer. You have not received a Government allowance to reimburse you for the expenses or to support your study.

4

Income Tax Assessment Act 1997 section 8-1