Sales and marketing managers - claiming work-related expenses
Work-related self-education expenses
When you can make a claim
You can claim self-education expenses that have a sufficient connection to your current work activities. Self-education could include a formal course or attendance at a seminar.
You may be undertaking a course related to your current job in order to obtain a formal qualification from a school, college, university, or other place of education. To be sufficiently connected to your current work activities one of the following must apply:
the course must maintain or improve the specific skills or knowledge you need in your current work activities
the course will result in, or is likely to result in, an increase in your income from your current employment.
Example 5
Brianna, a sales manager was having difficulty coping with work due to stress brought about by difficulties with her family situation. She decided to attend a four-week course in stress management to help her deal with the situation. Brianna attended the course after hours and paid for it herself.
Brianna cannot claim a deduction for the cost of the course because it was not designed to maintain or increase the skill or specific knowledge required in her current position. This means the course is not sufficiently connected with her work activities.
You can generally claim study-related items such as:
textbooks
course fees
stationery
internet access
student union fees
travel expenses to and from the place of education
decline in value (depreciation) of equipment you use in your study, such as a computer. You can only claim the decline in value to the extent you use the equipment for study purposes. For example, if you use your computer half for private purposes and half for study purposes, you can only claim half the decline in value.
If your self-education expenses relate to a course you undertook at a school, college or university, you may have to reduce your allowable self-education expenses by $250. This reduction does not apply to all self-education expenses.
When claiming your self-education expenses, claim your:
course costs at D4 – Work-related self-education expenses
conference and seminar costs at D5 – Other work-related expenses.
Kieran is a computer salesperson who takes six months leave without pay to undertake a business administration course. His employer has agreed that if he completes the course successfully, he will be promoted to the position of Assistant Manager. As the course is likely to lead to an increase in Kieran’s income from his current job, he can claim a deduction for the costs he incurs to do the course.
Sections within Work-related self-education expenses
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