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  • Common expenses R–S

    Details on claiming common media professional expenses for:

    Repairs to tools and equipment

    You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related portion.

    Self-education and study expenses

    You can claim a deduction for self-education and study expenses if it's directly related to your current employment as a media professional and it:

    • maintains or improves the skills and knowledge you need for your current duties
    • results in or is likely to result in an increase in your income from your current employment.

    You can't claim a deduction if the self-education or study:

    • doesn't have a connection with your current employment or
    • only relates in a general way to your current employment or profession
    • enables you to get employment or change employment

    Self-education expenses include course fees, travel expenses (for example, attending a lecture interstate), transport costs, books and equipment. You usually have to reduce your self-education expenses by $250 – that is, the first $250 of expenses for self-education aren't deductible.

    Example: self-education doesn't maintain or improve on current skills

    Cyrus is employed as a media assistant on a morning breakfast show. He is also studying to become an investigative journalist. Cyrus is responsible for working closely with the media team, performing administrative duties and developing strong relationships with media outlets.

    While the course builds on his knowledge in the media profession, it has no direct connection to his current role and will result in him obtaining new employment as an investigative journalist.

    Cyrus can't claim a deduction for the costs he incurs as it will allow him to obtain a new job and increase his income, there isn't a sufficient connection between the course and his present employment activities as a media assistant.

    End of example

    See also:

    Self-education and study and training support loans

    You can't claim the repayment of loans you receive to help pay for your self-education or study expenses. This includes:

    • Higher Education Loan Program (HELP) loans
    • VET Student Loans (VETSL)
    • Student Financial Supplement Scheme (SFSS)
    • the Student Start-up Loan
    • the Trade Support Loan Program (TSL)

    You may be able to claim a deduction for course or tuition fees where the self-education expenses are directly related to your current employment as a media professional.

    See also:

    Seminars, conferences and training courses

    You can claim for the cost of seminars, conferences and training courses that relate to your work as a media professional.

    Example: work-related training

    Emilia is employed as a media professional who reports on health emergencies. She incurs the expense to attend a weekend seminar on emergency communications, which provides skills, knowledge and advice she needs to effectively communicate risk in an emergency.

    Emilia can claim a deduction for the costs to attend the seminar, as she incurred the expense and her employer did not reimburse her for the costs.

    Emilia keeps her receipts for these expenses including the course fee, her meals and parking.

    End of example

    For more media professionals' expenses, see:

      Last modified: 13 Feb 2020QC 51250