Non-deductible threshold removed for self education

The non-deductible threshold for work-related education expenses of $250 has now been removed with the recent passing of legislation. This deduction limit was an artifact from when the self-education deduction measure was first introduced and no longer served its original purpose. Now that it has been repealed individual taxpayers only need to consider the deductibility of their self-education exp enses by reference to s 8-1 of the Income Tax Assessment Act 1997 (Cth). The repeal of the non-deductible threshold does not affect types of self-education expenses that are deductible.