Are study courses and books tax deductable?

Question

Are study courses and books tax deductable in WA?

Answer 1

We have a FEDERAL tax system in Australia, so it is irrelevant which state you live in. The general answer is that you can deduct textbooks and stationary (minus $250), but not course fees. This only applies if you are doing a prescribed course of study, ie at a university/TAFE. For your deductions, make sure that you keep receipts! I believe that they start checking after $300 worth of total general deductions.

The long answer:
Stationery and text books are deductible under sec 8-1 of the Income Tax Assessment Act 1997, but the total deductible for self-education expenses under that section is reduced by $250 in accordance with sec 82A of the Income Tax Assessment Act 1936.
The course fees are not deductible, this is an undergraduate course and fees (other than by full fee paying students) are denied a deduction per section 26-20, even if s8-1 is satisfied.

Hope that helped you.

Answer 2

No. WA doesn't have a state income tax, so I assume you're talking about federal. I also assume that since you talk about WA, you don't really live in Australia or New Zealand where you posted your question, unless the WA refers to Western Australia. If it does, sorry, please just ignore my answer.