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发表于 2013-1-21 18:50:04
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本帖最后由 qd121001 于 2013-1-21 18:52 编辑
D4 - Work-related self-education expenses 2012
To claim a deduction for 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 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.
The law has been changed so that, for the 2012 year and later years, you cannot claim a deduction for study expenses you incur that relate only to your receipt of Austudy, ABSTUDY and Youth Allowance.
Example
Louis is a computer science student. 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. |
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