SELF EDUCATION EXPENSES

Taxpayer’s name	SIMON TEMPLAR
Place of education	Not given, but it should be specified.	Qualification	Dip. in critical care
Nexus between major studies and current income Taxpayer is an intensive care nurse studying part-time for a diploma in critical care.

CATEGORY A
Course fees		984
Textbooks		569
Stationery
Home study		60
Photocopying & postage		45
Student union
Computer-related expenses		146
Internet		79
Car expenses (log book or 1/3)
Other travel
Accommodation
Other			TOTAL A	1883
CATEGORY B
Decline in value (deprn) from schedule			TOTAL B
CATEGORY C
Repairs to equipment			TOTAL C
CATEGORY D
Car expenses (cents/km or 12 per cent)		110	TOTAL D	110
CATEGORY E
Non-deductible travel		110
Capital costs (self-edn portion)
Child care related to self-education
Other			TOTAL E	110
$250 MINUS [ C ( ) plus D ( 110 ) plus E ( 110 ) ] =				30	F (cannot be a minus amount)
			A – F =	1853	G (cannot be a minus amount)
B
C
D	110
G	1853
Total item D4	1963

26c/hr HOME STUDY CLAIM

This claim covers heating and lighting and depreciation of basic furniture (desks, bookcases etc, but not computer equipment) and carpet.

If furniture for the home study has been bought, and there are expenses for heating and lighting, a dual claim cannot be made.

Substantiation - for the amount under the threshold, and for Category E, no formal substantiation, but it should be possible to show how the money was spent.

For other expenses, the normal substantiation rules apply.

Codes:

K Study will improve skill in this occupation

I Study will lead to higher income in this occupation

O Other