Study Expense Deductions for Youth Allowance Recipients

A recent High Court decision means you can also claim a deduction for study expenses this year if you received Youth allowance, Austudy or ABSTUDY. See question D4 for more information and our website http://www.ato.gov.au/studyexpensechanges

You are eligible for a deduction for each year you lodged a tax return if:

• you received Austudy, ABSTUDY or Youth allowance to study and included the allowance as income in your tax return
• you incurred study expenses, and
• you did not claim a deduction for these expenses.

NOTE: Youth allowance paid to 16-20 year olds when they are looking for work or undertaking approved employment-related activities is not included.

Study expenses you may be able to claim include:

• the cost of text books
• home study expenses
• the decline in value of your computer (you can only claim the study-related proportion, not the proportion used for private purposes).

NOTE: You cannot claim contributions you, or the Australian Government, make under HECS-HELP or repayments you make under the Higher Education Loan Program (HELP) or the Student Financial Supplement Scheme (SFSS).



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