Search results

Tax isn't always common sense. Stick to the legislation. Don't infer things which aren't there just because they seem reasonable to you. There is nothing about intent in the rule. It's whether the contents of the course is relevant to your deriving of assessable income. In fact, your example is...

The test is related to whether it's incurred in generating income. Employment is one form of income, so courses related to your (income-generating) employment are generally tax deductible. Other forms of income are rent, interest, business income. If the hairdresser in your example ran their...