Sales and marketing managers - claiming work-related expenses
Self-education expenses you cannot claim
You cannot claim a deduction for your self-education expenses that do not have a sufficient connection to your current employment even though they:
might be generally related to it
enable you to get a new job.
Example 7
Jackie is in her fourth year of her marketing degree when she takes a job as a part-time sales assistant in a local pharmacy. The course and the job are generally related but the high level professional skills Jackie obtains from her course are well beyond the skills required in her current job.
Jackie cannot claim a deduction for the cost of her course because it is not sufficiently connected to the work she does as a sales assistant.
Example 8
Kostas is a computer sales manager who attends a trade fair organised by a number of the major computer companies at a venue away from his normal place of work. The trade fair is designed to keep him abreast of developments in the field of computers and accessories. The cost of attending the trade fair is $500, which includes entrance fees, travel to and from the trade fair, accommodation and meals while at the trade fair location.
Although the trade fair is not an education course, Kostas can claim a deduction for the expenses he incurs that relate to the trade fair. As Kostas paid a single amount that covered all his costs, he claims that amount at D5 –Other work-related expenses on his tax return.
Sections within Work-related self-education expenses
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