Deduction for education expenses

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You will generally not be entitled to a deduction for your expenses for acquiring a particular level of competence or degree, e.g. basic education, further education, specialisation, etc.

Expenses you incur in order to maintain your eduction and/or to keep up-to-date with developments within your subject area are deductible if you use your education to earn an income.

If you are an employee, the deduction entitlement is also subject to the condition that you are in employment to which your education is relevant, e.g. maintaining a pilot's licence if you work as a pilot.

You are entitled to a deduction for your expenses that are directly attributable to your education, e.g. tuition fees, term fees, examination fees and text books. These expenses are included in the minimum standard deduction item 3.2.1 if you opt for a minimum standard deduction instead of a deduction for your actual expenses item 3.2.2.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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