Xinyi claims an allowable deduction for the course fees for her UNSW Masters of Commerce degree that she is studying part time while working full time. The degree that she is studying is directly related to her work.

Sam decides to retire on 1 July rather than at the end of a calendar year (31 December) so that any Eligible Termination Payments that he receives (such as accrued annual leave and sick leave) will fall in a new tax year.

David claims an allowable deduction for both the depreciation on his car and petrol costs from travelling between home to work each day.

Judy has decided to stay home for a few years to raise her young children. Her partner works full-time. She and her partner decide to place their savings under Judy’s name in order to tax advantage of her tax-free threshold.