The taxpayer was a classroom teacher (teaching psychology, chemistry, mathematics and science). He was also enrolled as a part-time student in a 'Postgraduate Diploma in Management,' and he claimed a deduction of $19,779 for “work related self-education expenses”.
The AAT concluded that the course expenses, when considered as a whole, were not “sufficiently connected” with the taxpayer’s employment as a classroom teacher so as to warrant deductibility
- Overtime Meal Allowance Amounts
- Cents per km deduction rate for motor vehicle expenses
- The 'sharing economy' in the ATO's sights
- Tax time is prime time for scams
- ATO warns about iTunes scammers
- ATO reminder about 30 June SuperStream deadline
- New Simpler BAS on the way
- ATO's continuing focus on trust property developers
- SMSFs and Collectables – last opportunity to comply!
- Contractor payments data matching program