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loveauba 发表于 2013-6-24 16:48 
如果工作职能里面一部分是教学是不是就可以了，还是必须是老师？谢谢
The expenses you incurred was to improve your English language competency, not to maintain or expand the skills or specific knowledge required in your current work. Whilst the English study matetial may benefit you with the ability to communicate in this language to some of the customers, suppliers, and colleagues, this does not in itself mean that the expenditure was incurred in gaining or producing assessable income.
Proficiency with the English language is a general skill and not specific to your income earning activities and is regarded as a private expense. As the expenditure is of a private nature it is therefore not deductible.
However, if you are an English teacher, you may be able to claim under label D5 - Other Work Related Expenses. |
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好像猫本的私校毕业生也没几个去美国长青藤的--米国读书生活大讨论 (2013-8-15) xiag 
更新几张拍摄小盆友的怪蜀黍照片！小m的调皮，小L的帅气，小i的伶俐 (2010-7-18) jmms_smmj 
发表于 2013-6-23 21:40
