My friend is an overseas trained dentist, who is permanent resident of Australia and working as a dental assistant in Australia. While working as a dental assistant, she also took some tutorial course from dental training organisation for the Australian Dental Council exams and then passed the exams. She is now registered as a licensed general dentist with the Australian Dental Council.
Can she claim in her tax return, tax deduction for all the expenses incurred in relation to their ADC exams & study costs? Please advise.
I believe these expenses are relevant and incidental to the current work activities. Undertaking the course & ADC exams and obtaining the general dentist licence has made her better equipped to perform her dental job and will assist her in promotion to higher grade as a dentist in current job.