Self-education Expenses
In a recent case, the AAT has affirmed the Commissioner's decision to deny a taxpayer a deduction for self-education expenses.
The Tribunal held that the taxpayer had not shown that the expenses were incidental and relevant to the gaining of assessable income.
Generally, self-education expenses incurred before employment commences or to obtain new employment are not deductible.
TIP: The Tax Office has indicated that one of the areas it is focusing on is anomalous or "out-of-pattern" self-education claims.