--- title: Self-education expenses allowed for 'part' of course | Accountants & Tax Advisers description: Self-education expenses generally are deductible under ITAA 1997 s 8-1 when two elements are met. image: https://blog.quantumhouse.com.au/hubfs/Imported_Blog_Media/Education.jpg --- - [Facebook](https://www.facebook.com/Quantum-Business-House-152698788154774/) - [Twitter](https://twitter.com/QuantumBizHouse) - [Gplus](https://plus.google.com/+QuantumhouseAu) - [Linkedin](https://www.linkedin.com/company/quantum-business-house/) SYDNEY | MELBOURNE | BRISBANE | 1300 809 697 [![Accountants & Tax Advisers](https://blog.quantumhouse.com.au/hs-fs/hubfs/raw_assets/public/QuantumHouse_October2020/images/quantum-logo-new1.png?width=560&height=472&name=quantum-logo-new1.png "Accountants & Tax Advisers")](https://www.quantumhouse.com.au/) - [Home](https://www.quantumhouse.com.au/) - About Us - [Who We Are](https://www.quantumhouse.com.au/who-we-are/) - [Vision](https://www.quantumhouse.com.au/who-we-are/vision/) - [Careers at Quantum](https://www.quantumhouse.com.au/who-we-are/career-at-quantum/) - [Our Services](https://www.quantumhouse.com.au/our-services/) - [Business Services & Compliances](https://www.quantumhouse.com.au/our-services/business-services-business-accountants-business-services/) - [Business Setup & Closing](https://www.quantumhouse.com.au/our-services/business-setup/) - [Outsourced CFO for International Companies](https://www.quantumhouse.com.au/our-services/outsourced-cfo/) - [Taxation](https://www.quantumhouse.com.au/our-services/taxation/) - [Assurance & Advisory](https://www.quantumhouse.com.au/our-services/trust-audit-business-valuation-due-diligence/) - [Xero Accounting](https://www.quantumhouse.com.au/our-services/xero-accounting/) - [R&D Tax Incentive and EMDG](https://www.quantumhouse.com.au/our-services/grant-consulting/) - [International Trade & Transactions Support](https://www.quantumhouse.com.au/our-services/international-trade-support/) - [Business Performance Review and Evaluation](https://www.quantumhouse.com.au/our-services/business-performance-evaluation/) - [E-Commerce Automation](https://www.quantumhouse.com.au/our-services/e-commerce-automation/) - [Self Managed Super Fund (SMSF)](https://www.quantumhouse.com.au/our-services/self-managed-super-fund-accountant/) - [Tax Audit Guarantee Program](https://www.quantumhouse.com.au/our-services/tax-audit-guarantee-program/) - [Industry](https://www.quantumhouse.com.au/industry/) - [Childcare Services](https://www.quantumhouse.com.au/industry/childcare-accountants/) - [Hospitality](https://www.quantumhouse.com.au/industry/hospitality/) - [Exporters](https://www.quantumhouse.com.au/industry/export-accounting-specialist/) - [Construction & Building](https://www.quantumhouse.com.au/industry/construction-accountants/) - [Wholesale](https://www.quantumhouse.com.au/industry/real-estate-agents/) - [Real Estate Agents](https://www.quantumhouse.com.au/industry/real-estate-agents/) - [Information Technology](https://www.quantumhouse.com.au/industry/information-technology/) - [International Traders](https://www.quantumhouse.com.au/industry/international-traders/) - [Medical Practices](https://www.quantumhouse.com.au/industry/medical-practices/) - [Legal Practices](https://www.quantumhouse.com.au/industry/legal-practice/) - [Information Centre](https://www.quantumhouse.com.au/information-centre/) - [Business News](https://www.quantumhouse.com.au/information-centre/business-news/) - [Quantum Business & Tax Channel](https://www.quantumhouse.com.au/information-centre/quantum-business-and-tax-channel/) - [Contact Us](https://www.quantumhouse.com.au/contact/) - [Client Portal](https://quantumhouse.acclipse.com/clientportal/) Search **Menu** [![Self-education expenses allowed for ‘part’ of course](https://blog.quantumhouse.com.au/hubfs/Imported_Blog_Media/Education.jpg)](https://blog.quantumhouse.com.au/hubfs/Imported_Blog_Media/Education.jpg) # Self-education expenses allowed for ‘part’ of course Self-education expenses generally are deductible under ITAA 1997 s 8-1 when two elements are met. The first of which is that the expense is from a “prescribed course of education”. The second element is that the intention of the education is to maintain or improve the skills and knowledge required in the taxpayer’s current income-earning activities. However, typically an expense is not allowable where the intention is for new employment or a new income-earning activity. This includes study in a field in which the taxpayer is not yet engaged. For example, a practicing general medical practitioner would not be allowed to claim self-education expenses for a dermatology course. This would not be allowable as the study is designed to open up a new income-earning activity as a specialist (TR 98/9 para. 62). **Relevant facts and circumstances** A recent ruling from the ATO has discovered that “not yet engaged” doesn’t particularly mean an entire course of study. Relevantly, a deduction is allowable for individual units of study within a complete course if it can be shown that all other elements of the self-education rules apply. In the ruling, an individual was employed to deliver an engineering course with an education institution. Part of the duties required the individual to undertake scholarly pursuits and obtain new knowledge in order to deliver this course. The individual determined that completing a law degree course was adequate in performing their duties. The ATO was able to acknowledge that parts of this degree had a sufficient connection with the knowledge required to teach the class they were engaged to teach. This included the courses “Legal Conflict Resolution”, “Civil Obligations” and “Construction Law”. The reasoning behind this was that sections of the teaching materials related to anti-discrimination, contract terms and project management, which were parts of the engineering course. Therefore, the individual was able to claim a deduction for self-education for parts of the degree which, on a whole, may be considered the obtaining of new knowledge. Source: CCH iQ September 14, 2018 / by [admin](https://blog.quantumhouse.com.au/information-centre/business-news/author/admin) ##### Share this entry - Share on Facebook Share on Facebook - Share on Twitter Share on Twitter - Share on Google+ Share on Google+ - Share on Linkedin Share on Linkedin - [Share by Mail](mailto:?subject=Self-education%20expenses%20allowed%20for%20‘part’%20of%20course&body=https://blog.quantumhouse.com.au/information-centre/business-news/client-impact-statement-self-education-expenses-allowed-for-part-of-course) Share by Mail ### RECENT ARTICLES - [![A new Property Tax coming for NSW](https://blog.quantumhouse.com.au/hs-fs/hubfs/1660617614023.jpg?width=767&name=1660617614023.jpg) **A new Property Tax coming for NSW October 26, 2022**](https://blog.quantumhouse.com.au/information-centre/business-news/a-new-property-tax-coming-for-nsw) - [![2022 -2023 Labour Federal Budget](https://blog.quantumhouse.com.au/hs-fs/hubfs/2023%20Federal%20Budget.webp?width=767&name=2023%20Federal%20Budget.webp) **2022 -2023 Labour Federal Budget October 26, 2022**](https://blog.quantumhouse.com.au/information-centre/business-news/2022-2023-labour-federal-budget) - 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