Taxation Ruling
TR 2020/1A2 - Addendum
Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2020/1 to update the references to Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business (now withdrawn).
TR 2020/1 is amended as follows:
In the fourth dot-point, omit 'work related'; substitute 'work-related'.
(a) Omit 'TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business'; substitute: 'TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual'.
(b) Omit the following listings:
ATO Interpretative Decision ATO ID 2005/26 Deductions: self education – course fees paid from FEE-HELP loan funds
ATO Interpretative Decision ATO ID 2005/27 Deductions: self education – payments made to reduce FEE-HELP debt
ATO Interpretative Decision ATO ID 2003/84 Self-education expenses – personal development course
ATO Interpretative Decision ATO ID 2003/614 Deductions: self-education – personal development course
ATO Interpretative Decision ATO ID 2002/517 Self-education expenses: driver education course
ATO Interpretative Decision ATO ID 2005/69 Self education expenses: cancellation of enrolment of study
Omit 'work- related'; substitute 'work-related'.
This Addendum applies from 21 February 2024, being the date of issue of TR 2024/3.
Commissioner of Taxation
24 April 2024
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-WK0H5MQ