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Question: Australian tax office deduction question?

the rule for claiming work related expenses is if the total claim is over $300, receipts etc must be kept.

my question is if the $300 limit includes self-education expenses, or the deduction for tax preparation. if not, whats the substantiation/written evidence rules for self-education expenses.

thanks

Answer: Tax preparation deductions and self education expenses are not included in the $300 amount for work related expenses. The Work Related Expenses category covers such things as laundry expenses, and miscellaneous expenses.

It is worth mentioning that there is not a $300 limit as such on work related expenses. This is the amount you can claim up to without receipts for work related expenses, but if you are audited you can be expected to be asked to produce receipts or proof of the expenses you have claimed in that total. You can also claim more than $300 if you have proof of those expenses.

For self education expenses, any claims must be directly related to your current employment. For example if you are a chef then an additional training course if cooking could be claimed. Using that same example, if you are a chef then a claim for a course in nursing would not be claimable as it is not related to your income. Proof would be a receipt from the training provider for course payment, a receipt for text books and stationery, and similar charges.

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