Taxation Determination

TD 93/97W

Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997, is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936, excluded from the substantiation provisions?

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Notice of Withdrawal

Taxation Determination TD 93/97 is withdrawn with effect from 25 April 2024.

1. Section 82A of the Income Tax Assessment Act 1936 (ITAA 1936) operated to limit the amount of expenses of self-education otherwise allowable under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997). Where it applied, the total allowable deduction for self-education expenses under section 8-1 of the ITAA 1997 could not be greater than the amount by which the net amount of 'expenses of self-education' exceeded $250.

2. Where a taxpayer spent the amount of $250 on self-education expenses which was disallowed as a deduction under section 82A of the ITAA 1936, TD 93/97 provided that the amount of $250 spent was not required to be substantiated by the taxpayer.

3. While TD 93/97 is being withdrawn with effect from 25 April 2024 due to the operation of subsection 358-20(3) of Schedule 1 to the Taxation Administration Act 1953, section 82A of the ITAA 1936 was repealed with effect from 1 July 2022 such that the $250 threshold no longer applied from that date when deducting self-education expenses.

4. Taxation Ruling TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual sets out the circumstances in which self-education expenses are allowable as deductions to individuals under section 8-1 of the ITAA 1997. TR 2024/3 issued on 21 February 2024.

Commissioner of Taxation
24 April 2024

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References

ATO references:
NO 1-WK0H5MQ