If your child is both employed and pursuing higher education at a university or TAFE, they may be eligible to deduct certain expenses, provided there is a significant link between their coursework and their assessable income.

Examples of Eligible Expenses

• Depreciation of assets like computers, desks, and bookshelves used for educational purposes
• Costs associated with purchasing journals, periodicals, stationery, textbooks
• Photocopying and printing expenses

Expenses That Do Not Qualify for Deductions

• Tuition fees payable under HELP
• Repayments of outstanding HELP debts