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

dc.contributor.authorBlissenden, Michael
dc.contributor.authorKenny, Paul
dc.contributor.authorXynas, Lidia
dc.date.accessioned2019-02-14T23:23:14Z
dc.date.available2019-02-14T23:23:14Z
dc.date.issued2014-09
dc.descriptionCopyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing policy.en
dc.description.abstractWith 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 distinction 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 overlooked.en
dc.identifier.citationSelf-education expenses: some thoughts for taxpayers and their advisers (2014) 1(4) TAX 80en
dc.identifier.issn2203-9481
dc.identifier.urihttps://advance.lexis.com/api/ permalink/2dd25f5d-55ec-4876-944f-65097fd8a743/?context=1201008&federationidp=SFHJ6R50981
dc.identifier.urihttp://hdl.handle.net/2328/38958
dc.language.isoen
dc.oaire.license.condition.licenseIn Copyright
dc.publisherLexisNexisen
dc.rightsCopyright © 2014 LexisNexis.en
dc.rights.holderLexisNexisen
dc.subjectTax Lawen
dc.subjectSelf-education expensesen
dc.subjectIndividual tax payeren
dc.subjectTax returnen
dc.subjectAustralian Taxation Officeen
dc.subjectTax deductionen
dc.titleSelf-education expenses: some thoughts for taxpayers and their advisersen
dc.typeArticleen
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