Xeptu
Technically speaking you cannot claim a tax refund for an expense (endorsement training) where that cost is paid to the same organisation as that which pays your wages.
Incorrect. The ATO doesn't care if you did your self funded training with your current employer or not. For the record Self-education expenses are expenses related to a course of education provided by a school, college, university or other place of education (This can be your current employer). You must have undertaken the course to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment.
thats actually changed now mate! that used to be the case, however provided you hold at least a commercial licence any expense you incur for it is tax deductable, employed or not.
Again incorrect. You can only claim self-education expenses that related to your work as an employee at the time you were studying. If your self-education was to help you get a new job, you cannot claim your expenses.
Taxation Ruling
TR 98/9
Income tax: deductibility of self-education expenses
Ruling
PART A
Circumstances in which self-education expenses are allowable
Section 8-1 of the ITAA 1997
12. Self-education expenses are deductible under section 8-1 where they have a relevant connection to the taxpayer's current income-earning activities.
13. If a taxpayer's income-earning activities are based on the exercise of a skill or some specific knowledge and the subject of self-education enables the taxpayer to maintain or improve that skill or knowledge, the self-education expenses are allowable as a deduction.
14. If the study of a subject of self-education objectively leads to, or is likely to lead to, an increase in a taxpayer's income from his or her current income-earning activities in the future, the self-education expenses are allowable as a deduction.
15. No deduction is allowable for self-education expenses if the study is to enable a taxpayer to get employment, to obtain new employment or to open up a new income-earning activity (whether in business or in the taxpayer's current employment). This includes studies relating to a particular profession, occupation or field of employment in which the taxpayer is not yet engaged. The expenses are incurred at a point too soon to be regarded as incurred in gaining or producing assessable income.
16. In practice, the above principles do not always operate on a mutually exclusive basis. It is always necessary to have regard to the words of section 8-1 and apply them to the facts.
17. An expense is deductible under section 8-1 when it has the essential character of an income-producing expense. The essential character is to be determined by an objective analysis of all the surrounding circumstances. There are circumstances where apportionment under section 8-1 is required. For example, if a study tour or attendance at a work-related conference or seminar is undertaken for income-earning purposes and for private purposes, it is appropriate to apportion the expenses between the purposes. If the income-earning purpose is merely incidental to the main private purpose, only the expenses which relate directly to the former purpose are allowable. However, if the private purpose is merely incidental to the main income-earning purpose, apportionment is not appropriate.
Now admittedly this is only an ATO ruling but if you want to buck the ruling you had better be prepared to take the ATO to court. Now as for the reason the ATO are in the end allowing these endorsement costs, you would have to look at each ruling on a case by case basis.