Click this link for information on Item D4 Work related self-education expenses on the ATO website.
Use the Self-Education Expenses worksheet (sed) to record all details and to have the correct deduction amount integrated to label D together with the correct action code. Refer to Work-related self-education Expenses worksheet (sed).
Self-education expenses to be shown at this item are expenses incurred when a taxpayer undertakes a work-related course to obtain formal qualification from a school, college, university or other place of education.
Depreciation expenses relevant to D4 integrate from the depreciation worksheet (d).
The taxpayer can only claim self-education expenses that related to his/her work as an employee at the time he/she was studying. The deduction cannot be claimed if the self-education was undertaken in order to get a new job or commence a new income earning activity.
To complete this item, you must add up your self-education expenses under different categories because, in working out what you can claim, certain costs are reduced by $250.
Use the MYOB Tax Self-Education Expenses worksheet (sed) to have these expenses dealt with correctly and the $250 reduction applied as required.
16-450 Deduction for self-education expenses
16-460 Limit on self-education expenses deduction