Andrea is a student studying psychology at university and she is in receipt of Austudy. Andrea also works part$-$time at a cafe and she thinks that she is entitled to claim her course for her psychology degree $($Bachelor of Arts$)$ as she in receipt of Austudy government benefits. Is Andrea correct that she can claim her study fees in this situation?

No$,$ Andrea is incorrect as a deduction is not allowable for her course fees as the receipt of the Austudy is no longer a ground for deduction.

No$,$ Andrea is incorrect as course fees are only deductible if paid for certain courses and a Bachelor of Arts is not one of those courses.

Yes, as Andrea has paid the course fees upfront, she is entitled to a deduction under section $8-1$ ITAA$97.$

Yes, Ann is correct as only the payment of some courses are allowable as a deduction and fees for a Bachelor of Arts course fall within this category.