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TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual

Overview

What this Ruling is about 1. This Ruling sets out the principles on the deductibility of self-education expenses under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997). 2. The Ruling also discusses the types of expenditure that can be deductible as a self-education expense, as well as those that cannot. 3. For the purpose...

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