Work-related self-education Expenses worksheet (sed)

This Tax worksheet is provided to assist with the calculation of the deductible amount under S82AA.

Claim Code for Main Return: Select a code from the list which best describes the connection of the course undertaken by the taxpayer with the taxpayer's current work activities. The connection may be:

I	Based on improved income potential in current work.	At the time you incurred the expense you could show that the study was leading to, or was likely to lead to, increased income from those work activities.
K	Directly related to skills required for current work activities.	At the time you incurred the expense the study maintained or improved a skill or specific knowledge required for those work activities.
O	Some Other direct relationship between study and current work activities.	Other circumstances where there is a direct connection between the taxpayer's self-education and their current work activities.

If the taxpayer received assessable income from their work as an employee outside of Australia, including any assessable foreign employment income shown on a Payment Summary, you can claim any work-related self-education expenses the taxpayer incurred in earning that income at this item.

Self-education expenses related to foreign employment income subject to PAYG Withholding that you have included at item 1 should be included at item 20 label U to arrive at Net foreign employment income subject to PAYG withholding.

Details of Expenses: This worksheet sets out expenses related to self-education under specific headings.

Depreciation: If there is an amount for depreciation it will be integrated from the Depreciation Worksheet.

To create a Depreciation worksheet

Click [Alt+S] to open the index of assets in the Depreciation Worksheet.
Click New and enter all details of the depreciating asset in the worksheet or click Properties to edit an existing asset.
When the Depreciation Worksheet is complete, click Integrate and then select Self-education from the list of Forms/Schedules.
Click OK to save the Depreciation Schedule.
Close the Depreciation Worksheet and the Depreciation Amount is integrated to the Work-related self-education expenses worksheet (sed).

Integration

This worksheet does not integrate with the ATO work-related expenses schedule (W).