Australian Taxation

Deductions Q1:

What deduction, if any, will be allowed in respect of the following? Give reasons. B Brown takes up a position as a taxation officer with the Australian Taxation Office. She quickly perceives that promotion to higher positions, which carry higher salary levels, depends upon her work experience and knowledge of accounting, taxation and law. She undertakes a university degree and during the relevant year of income incurs the following expenses:

HELP fees of $2,500

University fees of $750

Books costing a total of $630

Photocopying and purchases of writing aids totalling $250, and

Travelling expenses from work to university amounting to $267.

Would your answer be different if Brown failed to pass any subjects in the first year?