Work Related Self Education Expenses

Self-education expenses are deductible to a taxpayer where the expenses are directly connected with the taxpayer’s current income-earning activities. In circumstances a deduction is allowable:

  • Taxpayer’s income-earning activities relate to the basis to maintain or improve your skill or knowledge of employment
  • Self-education study objectively leads to an increase in taxpayer’s income from their current income-earning activities

Circumstances where self-education expenses are not allowable:

  • First $250 of self-education expenses are not deductible.
  • Expenses that relate to improving or maintaining skill and knowledge are not of capital nature
  • In order to obtain new employment outside of your current job.
  • Opening up a new income-earning activity similarly to above (Includes studies relating to a particular profession, occupation or field of employment in which the taxpayer is not engaged with the field yet).

Types of self-education expenses:

  • Tuition, or course fees for attending an education institution, work related conference or seminar, including student union fees
  • Cost of professional and trade journals, text books and stationary
  • Transport expenses, including fares, and running costs associated with a motor vehicle.
  • Taxpayer’s home and their place of education
  • A taxpayer’s education and their place of home
  • Work and a taxpayer’s place of education
  • Taxpayer’s place of education to work
  • Only the first leg of the each trip is deductible where a taxpayer travels.
  • Taxpayer is away from home. Overnight accommodation and meal expenses are incurred on study tours, on work related conferences or seminars or attending educational institutions
  • Interest incurred on borrowed monies, where the funds are used to pay for self-education expenses
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