{"id":6715,"date":"2024-03-26T12:06:42","date_gmt":"2024-03-26T04:06:42","guid":{"rendered":"https:\/\/trovegroup.com.au\/?p=6715"},"modified":"2024-03-26T12:29:17","modified_gmt":"2024-03-26T04:29:17","slug":"refresher-on-deductibility-of-self-education-expenses","status":"publish","type":"post","link":"https:\/\/trovegroup.com.au\/news\/refresher-on-deductibility-of-self-education-expenses\/","title":{"rendered":"Refresher on Deductibility of Self-education Expenses"},"content":{"rendered":"<h1><strong>Refresher on Deductibility of Self-education Expenses<\/strong><\/h1>\n<p>The ATO has released a ruling which consolidates and updates its previous rulings (now withdrawn) on its view of the deductibility of self-education expenses under s 8-1 of the ITAA 1997. The ruling does not address the repeal of s 82A of the ITAA 1997 which limited the amount of expenses otherwise deductible, or outgoings necessarily incurred by a business. With this release, now is the perfect time for a recap on the current rules for deductibility of self-education.<\/p>\n<p>Under this newly released ruling, self-education expenses include courses at an education institution (whether leading to a formal qualification or not), courses provided by a professional or industry organisation, attendance at work-related conference or seminars, self-paced learning and study tours (whether within Australia or overseas).<\/p>\n<p>According to the ATO, self-education expenses are deductible if one or both of the following apply and none of the exclusions (see below) apply:<\/p>\n<ul>\n<li>the individual\u2019s income-earning activities are based on the exercise of a skill, or some specific knowledge and self-education enables the individual to maintain or improve that skill or knowledge \u2013 this is a question of fact to be determined by all the facts and circumstances of each individual case. For example, if the self-education is too general in terms of current income-earning activities, the necessary connection between the self-education expense and income earning activity is unlikely to exist.<\/li>\n<li>the self-education objectively leads to, or is likely to lead to, an increase in the individual\u2019s income from current income-earning activities in the future \u2013 the factors that the courts\/tribunals have determined as relevant include real opportunities of promotion, education that is likely to lead to a higher pay grade, bonus, or increase in income.<\/li>\n<\/ul>\n<p>Exclusions to the deductibility of self-education expenses include:<\/p>\n<ul>\n<li>new employment or new income-earning activity \u2013 an individual cannot deduct self-education expenses if the education is undertaken or designed to obtain employment, obtain new employment, or open up a new income-earning activity (whether in a business or in current employment).<\/li>\n<li>not currently undertaking income-earning activities to derive assessable income \u2013 a deduction will not be available if an individual was not undertaking income-earning activities to derive assessable income (either by employment, carrying on a business or by other means) at the time the self-education expense is incurred. In instances where an individual ceases their income-earning activities part-way through completing deductible self-education, only the expenses incurred while undertaking income-earning activities will be deductible (ie a deduction cannot be claimed for the entire course).<\/li>\n<li>A deduction cannot be claimed for any government assistance received in the form of rebatable benefits (eg Youth Allowance, Austudy and ABSTUDY).<\/li>\n<\/ul>\n<p>For self-education expenses that are only partly deductible, apportionment is required. According to the ATO, where the self-education expense has distinct and severable parts and some are for an income-producing purpose and others are for some other purpose, the individual must apportion the expense according to its particular purpose. However, where the self-education expense is a single outlay that serves both income-earning and some other purpose, the apportionment should be made on a fair and reasonable basis which will depend on the individual facts and circumstances.<\/p>\n<p>With the return of international conferences for various occupations, the deductibility of expenses such as accommodation, meals and course fees related to self-education is once again coming into play at tax time. In order to maximise your deduction where you have undertaken self-education during the financial year, it is best to consult a tax professional as individual circumstances differ and what is deductible for one taxpayer may not be for another.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The ATO has released a ruling which consolidates and updates its previous rulings (now withdrawn) on its view of the deductibility of self-education expenses under s 8-1 of the ITAA 1997. The ruling does not address the repeal of s 82A of the ITAA 1997 which limited the amount of expenses otherwise deductible, or outgoings necessarily incurred by a business. With this release, now is the perfect time for a recap on the current rules for deductibility of self-education.<\/p>\n","protected":false},"author":5,"featured_media":6730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Refresher on Deductibility of Self-education Expenses - Trove Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/trovegroup.com.au\/news\/refresher-on-deductibility-of-self-education-expenses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refresher on Deductibility of Self-education Expenses - Trove Group\" \/>\n<meta property=\"og:description\" content=\"The ATO has released a ruling which consolidates and updates its previous rulings (now withdrawn) on its view of the deductibility of self-education expenses under s 8-1 of the ITAA 1997. 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