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The expenses you incurred was to improve your English language competency, not to maintain or expand the skills or specific knowledge required in your current work. Whilst the English study matetial may benefit you with the ability to co妹妹unicate in this language to some of the customers, suppliers, and colleagues, this does not in itself mean that the expenditure was incurred in gaining or producing assessable income.
Proficiency with the English language is a general skill and not specific to your income earning activities and is regarded as a private expense. As the expenditure is of a private nature it is therefore not deductible.
However, if you are an English teacher, you may be able to claim under label D5 - Other Work Related Expenses. |
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