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Klick(Newbie)Newbie
13 Jan 2023

Hi


I'm planning to take a period of long service and unpaid leave from my current employment in order to study (Undergraduate degree). I plan to study full-time during this period, and apply for Austudy for at least part of the time of leave.


The study is relevant to my current employment - which I'll return to following the period of leave so, for the whole period of leave, will still be considered an employee of the organisation (at no time during the leave period do I plan to end my employment with my current employer).


Can I claim the usual study fees (i.e. course fees, textbooks) as a tax expense, which are relevant to my employment, for the period I'm on leave and not receiving a wage - or if I do receive Austudy for any of that time?

Or can I only claim the study fees as an expense if I'm receiving a wage while working for my employer i.e. not on leave?

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2 replies
1,152 views
2 replies

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Most helpful reply

Bruce4Tax(Taxicorn)Taxicorn
15 Jan 2023

Can I claim the usual study fees (i.e. course fees, textbooks) as a tax expense, which are relevant to my employment, for the period I'm on leave and not receiving a wage - or if I do receive Austudy for any of that time?


It could depend on whether your employer endorses the training and keeps your employment in place.


Or can I only claim the study fees as an expense if I'm receiving a wage while working for my employer i.e. not on leave?


Generally this is the case, but there have been exceptions.


Best to apply for a private ruling stating all the facts,

or lodge without the deduction claim, then object afterwards.


All replies

Most helpful reply

Bruce4Tax(Taxicorn)Taxicorn
15 Jan 2023

Can I claim the usual study fees (i.e. course fees, textbooks) as a tax expense, which are relevant to my employment, for the period I'm on leave and not receiving a wage - or if I do receive Austudy for any of that time?


It could depend on whether your employer endorses the training and keeps your employment in place.


Or can I only claim the study fees as an expense if I'm receiving a wage while working for my employer i.e. not on leave?


Generally this is the case, but there have been exceptions.


Best to apply for a private ruling stating all the facts,

or lodge without the deduction claim, then object afterwards.


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Long service/unpaid leave and study deductions | ATO Community