Self-education expenses: some thoughts for taxpayers and their advisers

Blissenden, Michael, Kenny, Paul, Villios, Sylvia and Xynas,L 2014, Self-education expenses: some thoughts for taxpayers and their advisers, Australian tax law bulletin, vol. 1, no. 4, pp. 80-82.

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Title Self-education expenses: some thoughts for taxpayers and their advisers
Author(s) Blissenden, Michael
Kenny, Paul
Villios, Sylvia
Journal name Australian tax law bulletin
Volume number 1
Issue number 4
Start page 80
End page 82
Total pages 3
Publisher LexisNexis
Place of publication Chatswood, NSW
Publication date 2014-09
ISSN 2203-9481
Summary With the advent of another tax year, the nature and form of self-education expenses come to mind. The income tax return for individuals makes a perceived distinction between forms of education for tax purposes but it may not be that clear for taxpayers and their advisers. Item D4 of the individual tax return allows for taxpayers to make a claim for work related self education expenses that relate to formal qualifications from a school, college or university. The individual tax return implies that there is a distmction between formal self-education and informal self-education. However when one looks at the relevant Australian Tax Office (ATO) material, this distinction could easily be over-looked.
Language eng
Field of Research 180125 Taxation Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C3 Non-refereed articles in a professional journal
Copyright notice ©2014, LexisNexis
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Document type: Journal Article
Collection: Law
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