private ruling for self-education expenses deduction (更新9楼）

原来

请教各位大大，学生签证，会计硕士在读，还有一年多毕业，7月份刚找到了份会计PT工作（casual,没有sign contract)，08－09年底时候可以claiming self-education expenses 不？ 查了不少东西，理论上是可以的，想再证实一下。 如果可以的话，是不是要保留fees invoice? 谢谢

[ 本帖最后由 原来 于 2008-8-27 01:37 编辑 ]

bigbigblue

先上学,后上班的话, 学费是不能 claim self-education expense 的

eleven_baby

你这种情况不能的。

xingbu

self-education expense是在work related expense项下，不是因为工作需要而去读书不能claim的。

[ 本帖最后由 xingbu 于 2008-8-19 11:07 编辑 ]

kitty_cat

LS is correct..

qqyang

LZ应该不行，关键在于你拿的是学生签证。如果拿的PR签证，倒是有些points是reasonably arguable的，比如说，我可以随时terminate my studying，但是为了工作更competent，我选择继续study下去，那么我这个接下来的study could be argued as self-study based on current work required.

leo727

工作现开始才可以，还有casual的程度也又要考虑，有一天没一天那种不成，

原来

谢谢各位LS大大
我的情况是：7月份以前在同一家公司做casual（data entry),7月份开始做accounts,基本上固定每周2到3天，假期全职。然后是在MQ读两年半的课程，明年年初开始CPA PROGRAM. 那我可否argue CPA PROGRAM is to improve my competence in the current job?

原来

看到一个筒子的文章关于private ruling,于是去ATO网站上找到了些东西，如下

   
    *  Are you employed full time, part time or casually?
    * When did you commence your employment?
    * Have you changed your position (to a new employer or new position with the same employer) while undertaking the study?
    * If you have not changed your position, provide a detailed list of the duties you are required to undertake in your employment.
    * If you have changed your position, when did you cease the previous employment and when did you start the new position? Provide details of the duties of each position you have held while undertaking the study.
    * Why are you undertaking the course?
    * How does the course directly relate to your employment position?
    * Details of the course you are undertaking, including:
          o the name of the course
          o the subjects you are required to complete, and
          o the name of the organisation offering the course.
    * What date will you commence the course?
    * What date will you complete the course?
    * A description of the expenses you will incur (including non-deductible expenses) in relation to your study (for example, text books, stationary and fees). Provide details of the cost and the date you will pay, or will be invoiced, for each of the expenses).
    * Will you be required to pay course fees?
          o Will these course fees be paid using the Higher Education Loan Program (HELP)? If yes, provide details of the loan.
    * Will you receive an allowance or will you be reimbursed by anyone for expenses incurred in relation to your study? Provide details including:
          o how much you will receive
          o whether you receive it for a specific purpose (for example, to pay for text books only), and
          o who will pay you the money.
    * Did your employer encourage you to undertake the course? How did they encourage you (for example, paid leave, allowances and/or rewards and bonuses)?
    * Will your employer provide you with leave to study?
    * Did you study during your own time or during work time?
    * Provide copies of documentation to substantiate your claim.

leo727

cpa考试绝对可以，之前上学的不可以

原来

CPA考试是俺课程的一部分 这样的话也不可以了把

荷包蛋

借着LZ的贴，也想请教下各位大大~~~

如果已经是PR，工作内容和ACCOUNTS有关，想用业余时间去TAFE念个ACCOUNTING 的课程，这种情况应该可以CLAIM SELF-EDUCATION EXPENSE吧？

miao123

税法有提到，Self-education expenses is deductible if sufficiently related to earning assessable income. 也就是说如果你学习的目的只是为了获取工作机会，这是不允许抵扣的。但你已经在相关的领域工作，学习的目的是为了获取完成工作所需要的知识或者是为了在该领域有更好的发展，获取更高的收入。这种情况是允许抵扣的。所以，自你开始会计工作起的相关学习费用是可以从你的收入中抵减的。不过因为你是海外留学生，不太清楚是否你可以这么做。

原来

海外学生也是taxpayee,问过俺的税法老师了，他说可以