Join Nicole Wilson-Rogers for an informative and insightful session on self-education expenses. This session will explore important issues and concepts such as:
- The fundamentals for analysing the deductibility of self-education expenses. This will include a discussion that looks at navigating the limbs of s 8-1 by considering:
- When a self-education expense will have the requisite nexus.
- The impact of timing
- When self-education expenses will be of a private/domestic character
- Key cases and rulings
- Specific statutory considerations: including the impact of s 82A of the ITAA 1936 and s 26-19 and s 26-20 of the ITAA 1997
- Interaction with fringe benefits tax
- A recent discussion paper on changing the basis for claiming a deduction for self-education expenses.
Recorded on 26 March 2021.
Presented by Nicole Wilson-Rogers
1 CPD Hour