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

dc.contributor.author Blissenden, Michael
dc.contributor.author Kenny, Paul
dc.contributor.author Xynas, Lidia
dc.date.accessioned 2019-02-14T23:23:14Z
dc.date.available 2019-02-14T23:23:14Z
dc.date.issued 2014-09
dc.description Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing policy. en
dc.description.abstract 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 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.citation Self-education expenses: some thoughts for taxpayers and their advisers (2014) 1(4) TAX 80 en
dc.identifier.issn 2203-9481
dc.identifier.uri https://advance.lexis.com/api/ permalink/2dd25f5d-55ec-4876-944f-65097fd8a743/?context=1201008&federationidp=SFHJ6R50981
dc.identifier.uri http://hdl.handle.net/2328/38958
dc.language.iso en
dc.publisher LexisNexis en
dc.rights Copyright © 2014 LexisNexis. en
dc.rights.holder LexisNexis en
dc.rights.license In Copyright
dc.subject Tax Law en
dc.subject Self-education expenses en
dc.subject Individual tax payer en
dc.subject Tax return en
dc.subject Australian Taxation Office en
dc.subject Tax deduction en
dc.title Self-education expenses: some thoughts for taxpayers and their advisers en
dc.type Article en
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