请教读书报税问题

matthew2011

本人在职，最近在申请一个工作相关的master 课程 (part time)，因收入还可以，这样读书费用似乎是可以扣税的，可以省一笔银子(~40%)。昨天学校说我也可以申请 Fee Help Assistance, 按照我的收入区间，我可以每年还8%的loan 似乎生活成本不会影响太大.

问题来了，如果只还8%的loan, 似乎没起到最大化扣税的目的，还是说我的理解有误，扣税的学费是按照当年enroll的unit总费用? 比如说，我15/16年我总共enroll了三门课,$9000, 如果全付，我可能会节省9000*40%=$3600的税，但如果通过贷款读书，15/16我还贷款10%也只有省税$900*40%=$360，这样就算是暂时减轻了付款压力但总的来讲并没有起到最大节税的作用。

麻烦各位高手解答一下？

matthew2011

各位财税高手还请指点一二？

夏朵赫

deduction available in the year when the expense is incurred, not in the year when the loan is repaid

assuming your total tuition fee for 16FY is 10,000, repayment for this is 10% per year starting from 16FY

you will get the deduction of $10,000(less $250 if applies) in16fy, no further deduction in the next 10 financial years

matthew2011

夏朵赫 发表于 2016-2-18 12:31
deduction available in the year when the expense is incurred, not in the year when the loan is repai ...

谢谢楼上解答，意思是按当年实际发生的$10000的学费，而不是接下来每年10%, $1000共分10年的来作抵扣？

夏朵赫

matthew2011 发表于 2016-2-18 13:21
谢谢楼上解答，意思是按当年实际发生的$10000的学费，而不是接下来每年10%, $1000共分10年的来作抵扣？ ...

Yes it's correct

matthew2011

夏朵赫 发表于 2016-2-18 13:23
Yes it's correct

多谢，这个就是我想要的结果，不然读书贷款对我来说没有作何意义。

simonwang

You cannot claim a tax deduction for the following expenses:
•self-education expenses such as tuition fees paid to an education provider by you or the Australian Government under HECS-HELP
•the cost of accommodation and meals associated with day-to-day living expenses
•repayments you make (whether compulsory or voluntary) on debts you may have under the following loan schemes  –HECS-HELP
–FEE-HELP
–OS-HELP
–VET FEE-HELP
–SA-HELP
–SFSS.

https://www.ato.gov.au/Individua ... ic-expenses/?page=5

matthew2011

simonwang 发表于 2016-2-18 13:40
You cannot claim a tax deduction for the following expenses:
•self-education expenses such as tuiti ...

您的回答又让我糊涂了，如果我是通过Fee-Help，我并不是claim the repayment, 而是claim 年度一次性发生费用$10000按上面的例子。这样应该没问题了吧?

simonwang

matthew2011 发表于 2016-2-18 13:59
您的回答又让我糊涂了，如果我是通过Fee-Help，我并不是claim the repayment, 而是claim 年度一次性发生 ...

你那学费不是你支付的，是政府为你支付的，ITAA 1936 S82A excludes 学费和你偿还贷款的钱 作为expenses of self-education。

这样说吧，如果自己借银行的钱付学费，你可以claim tax deduction。但是HECS or HELP是政府无息贷款，用政府资金资助学生，因此就否认你再claim tax deduction的权利。

matthew2011

明白。