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回复 amada945 1# 帖子
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请看下面的详细解释,如果你符合条件,没有申报,你今年就可以 amended you tax return
D4 - Work-related self-education expenses
About question D4
This question is about self-education expenses that are related to:
your work as an employee, or
your receipt of Austudy, ABSTUDY or Youth Allowance to study full-time.
Self-education expenses are expenses that you incur when you do a course to get a formal qualification from a school, college, university or other place of education.
To claim a deduction for work-related self-education expenses, you must have met one of the following conditions when you incurred the expense:
the course maintained or improved a skill or specific knowledge required for your then current work activities
you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities, or
other circumstances existed which established a direct connection between the course and your then current work activities.
You cannot claim a deduction for work-related self-education for a course that:
relates only in a general way to your current employment or profession, or
will enable you to get new employment.
Example
Louis is a computer science student. He does not receive Austudy, ABSTUDY or Youth Allowance. His studies are focused on system analysis, software design and programming. Louis also works at the university laboratory installing computers. His course and job are only very generally related. The work only requires a low level of computer knowledge which Louis already had before starting his employment.
The high-level professional skills Louis acquires from the course are well beyond the skills required for his current employment. Consequently Louis cannot claim a deduction for his course because it:
does not maintain or improve his specific knowledge or skills in his current job
relates in only a general way to his current employment, and
will enable him to get new employment.
You can also claim a deduction for self-education expenses if, in doing the course, you are satisfying study requirements to receive Austudy, ABSTUDY or Youth Allowance to study full-time.
If, when you incurred your expenses you satisfied the conditions necessary to claim a deduction, you can claim the following:
your tuition fees payable under FEE-HELP (FEE-HELP provides assistance to eligible fee-paying students, who are not supported by the Commonwealth, to pay tuition fees)
your tuition fees payable under VET FEE-HELP [VET FEE-HELP provides assistance to eligible full-fee paying students doing vocational education and training (VET) accredited courses with an approved VET provider]
self-education expenses you paid with your OS-HELP loan (OS-HELP is a loan to cover expenses for eligible Commonwealth supported students who wish to study overseas towards their Australian higher education award)
the cost of your meals during temporary overnight absences from home to participate in self-education
your other expenses such as textbooks, stationery, student union and course fees, and the decline in value of your computer (apportioned depending on private use and use for self-education)
for work-related self-education, expenses for your travel in either direction between
your home and your place of education
your workplace and place of education.
Only the first leg of the trip is deductible if you went from home to your place of education and then to work, or the other way around.
If you receive Austudy, ABSTUDY or Youth Allowance to study full-time, you cannot claim a deduction for travel between your home and your normal place of education.
You cannot claim contributions you, or the Australian Government, make under HECS-HELP or repayments you make under the Higher Education Loan Program (HELP) or the Student Financial Supplement Scheme (SFSS).
Do not include at this item deductions for the cost of:
formal education courses provided by professional associations
seminars, education workshops or conferences connected to work. |
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