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骷髅
发表于 2021-5-11 22:58:43
I am pretty sure you cannot claim these interview expenses.
Assume the study will maintain or enhance the skills that are required in the performance of your current employment duties and hence deductible under the self-education expense.
However the expenses you incurred in relation to applications and interview for the courses do not have a relevant connection to your income-earning activities and are not an allowable deduction under section 8-1 of the ITAA 1997.
Whilst the applications and interview are a prerequisite to the self-education, they are not, in themselves, incidental or relevant to the derivation of income. The applications and interview will not enable you to maintain or improve your skills. Nor will the applications or interview lead to an increase in your income. It is what eventuates from a successful application or interview that is important. Not the application or interview itself. |
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