Hi
I understand that when claiming self education expenses, the ATO typically looks for a leave of absence.
I told my company I wanted a leave of absence so I could undertake postgraduate study, which was directly related to my job. They told me that they didn't give leaves of absence as a matter of company policy, but that if I resigned to do this, they would be willing to let me come back down the track. I subsequently resigned and undertook a postgraduate degree.
I've just finished my degree and have signed a contract to return to the same company, in the same role, with a significant (almost 20%) pay increase (which I can only assume is a recognition that I'm now more qualified/trained than I was before). I'm still within the two year timeframe for amending previous tax returns, and want to amend my course fees into these previous returns as a deduction for education expenses (for the purposes of this post, please assume I meet all the other requirements for claiming this deduction).
Before I left the company, I remember looking for tax rulings on this. I remember finding one which had this exact scenario - a person resigned, undertook further study, and immediately after that was re-employed by the same company with a pay increase - and it was decided that they could claim a deduction for self education.
The problem is, I can't find this decision anymore, and hadn't saved a link. I suspect I saw it referenced in TR 98/9, which is no longer available online as I gather it has been superseded by TR 2023/D1, but am not sure.
Is anyone able to please confirm that this is permitted, or even better, able to find the ruling on this?
Thanks!
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