The ATO needs her to be able to show that the self education costs are within the rules for the deduction claim.
Self-education - principles of deductibility under section 8-1
(a) A deduction is allowable for self-education expenses if the taxpayer's income-earning activities are based on the exercise of a skill or some specific knowledge and the subject of self-education enables the taxpayer to maintain or improve that skill or knowledge
The request from ATO is for the employer to say in writing that undertaking the lessons made her better equipped to perform her skilled job and better proficiency was a motivation for undertaking the education.
At this point it appears that the letter is all ATO wants.
If you rate in a positive way (look for the STARS or SMILEY FACES) I am credited with responding. It adds nothing to your costs but it assists me.
Checking to see if your girlfriend requested that letter.
I have a question regarding the money transferred from