请教关于读书退税的问题

bakayoko

请教各位专家，目前从事专业工作，打算明年年初读专业相关的master，如果我full time读书，到明年开学时已经工作大半年，然后辞职读书，这样的话，到明年财年后报税时，学费的金额能退税吗？

原来

下面的是相关的tax ruling TR98/9 Income tax
(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
(b) A deduction is allowable for self-education expenses if the subject of self-education leads to, or is likely to lead to, an increase in the taxpayer's income from current income-earning activities
(c) Expenses related to improving knowledge or skills are not of a capital nature
(d) A deduction is not allowable for self-education expenses if the subject of self-education is designed to get employment, to obtain new employment or to open up a new income-earning activity
(e) The intention or purpose in incurring the expense may be an element in determining whether the expense is allowable

In practice, the above principles do not always operate on a mutually exclusive basis.It is always necessary to have regard to the words of section 8-1 and apply them to the facts.

要看LZ的Intention。坐等高人详解

[ 本帖最后由 原来 于 2008-10-1 01:18 编辑 ]

Xavier

原帖由 bakayoko 于 2008-9-30 22:19 发表
请教各位专家，目前从事专业工作，打算明年年初读专业相关的master，如果我full time读书，到明年开学时已经工作大半年，然后辞职读书，这样的话，到明年财年后报税时，学费的金额能退税吗？

In your case, the answer would be NO, because:

1. The fact that you quit your job to study full time shows your intention of getting a new job or a better pay job. The law indicates that "A deduction is NOT allowable for self-education expenses if the subject of self-education is designed to get employment, to obtain new employment or to open up a new income-earning activity."

2. There is a timing problem in your case. At the time when you were making money, you did not incur any self education expenses. When you do incur the self education expenses, you are not going to make any money while you are studying. So can you please tell me how you are going to argue that the expenses incurred are in connection with income producing activities?

If you want to get the deduction part time study would be the answer in your case.

jacky.shi

不好意思，插进来问下。如果我在工作的时候读part time的和工作相关的master，能退到税吗？那算是self education expenses吗。

Xavier

原帖由 jacky.shi 于 2008-10-2 22:04 发表
不好意思，插进来问下。如果我在工作的时候读part time的和工作相关的master，能退到税吗？那算是self education expenses吗。

Yes.

胖胖墩墩

借贴请教一下，如果贷款读工作相关的parttime的，可以退税吗？谢谢！

Xavier

原帖由 胖胖墩墩 于 2008-10-3 08:35 发表
借贴请教一下，如果贷款读工作相关的parttime的，可以退税吗？谢谢！

The fact that somebody (except your employer) physically paid for your tuition fees doesn't prevent you from claiming a deduction. So the answer would be yes providing you meet other deductibility requirements. It should be note that you cannot claim your repayments for the money borrowed. However, you can claim any interest incurred on the money borrowed.

Here is an example:

Jenny is working part time as a graduate accountant at an accounting firm in Canberra. Notwithstanding that she has an undergraduate degree in accounting. Her employer told her that she needs to improve her accounting and taxation skills if she wants to stay in this profession. After discussion with her employer, she decided to study a master degree (professional accounting) part time at the ANU. Later she obtained a loan (FEE-HELP) from the government to pay for her fees. The law indicates that:

(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,"
(b) "A deduction is allowable for self-education expenses if the subject of self-education leads to, or is likely to lead to, an increase in the taxpayer's income from current income-earning activities."

Jenny is able to claim the tuition fees as a tax deduction even though she did not pay for the fees (the government paid for it). However, in the future Jenny cannot deduct the repayments that she makes to the government.

胖胖墩墩

非常感谢！

Bessy

请问， 如果边工作边读书去学校的交通费可以退税么？

nswm

如果是与工作相关的学习，从单位到学校或者是从学校到家的交通费是可以的。