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simonwang 发表于 2016-8-1 12:15 
You may claim the cost of accommodation and meals only when you are:
•participating in self-educ ...
Self-education expenses
Self-education expenses are deductible when the course you undertake leads to a formal qualification and meets the following conditions.
The course must have a sufficient connection to your current employment and:
maintain or improve the specific skills or knowledge you require in your current employment, or
result in, or is likely to result in, an increase in your income from your current employment.
Expenses you can claim
You can claim the following expenses in relation to your self-education:
accommodation and meals (if away from home overnight)
computer consumables
course fees
decline in value for depreciating assets (cost exceeds $300)
purchase of equipment or technical instruments costing $300 or less
equipment repairs
fares
home office running costs
interest
internet usage (excluding connection fees)
parking fees (only for work-related claims)
phone calls
postage
stationery
student union fees
student services and amenities fees
textbooks
trade, professional, or academic journals
travel to-and-from place of education (only for work-related claims).
https://www.ato.gov.au/Individua ... s/#Eligiblecourses1 |
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