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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.
http://www.ato.gov.au/content/00307613.htm |
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