Shop assistants 2010-11

Self-education expenses

Did you have any self-education expenses relating to your work as an employee?

Claim self-education expenses at item D4 on your tax return.

Note The costs you incur in attending seminars, conferences, education workshops or training courses that are sufficiently connected to your work activities are claimed at item D5, see Other expenses.

Self-education expenses are expenses related to a prescribed course of education provided by a school, college, university or other place of education. The course must be undertaken to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment. You can claim a deduction for the cost of self-education if there is a direct connection between your self-education and your work activities at the time the expense was incurred.

Self-education expenses are not deductible if your study is designed to get you:

• a job
• a new job, or
• income from a new income-earning activity.

Self-education expenses can include textbooks, stationery, student union fees, course fees, certain travel expenses and the decline in value of equipment (see Capital allowances) to the extent they are used for self-education purposes.

You cannot claim costs met by your employer or costs that are reimbursed, see Reimbursements.

In certain circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses - some of which are not deductible - that can be offset against the $250 before you have to reduce the amount you can claim.

Read question D4 in TaxPack for more information on self-education expenses.

Sections within Work-related deductions

• Car expenses
• Travel expenses
• Clothing expenses
• Self-education expenses
• Other expenses