Administrative Guidelines


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Administrative Guidelines

  1. 1. Administrative Procedures for Award Recipients A copy of these guidelines is provided to the award recipient, the Principal of their base school and the Business Services Manager from the base school for reference in administering these funds. These procedures also apply to the Peter Doherty Awards for Excellence in Science and Science Education. These administrative procedures refer to leave, purchasing and financial processing and reporting that arise related to any “open” awards through the New Professionalism program: • Professional Development Grants for Teacher Aides; • Minister's Awards for Teacher Excellence; • Minister’s Awards for Excellence in School Leadership; • Minister’s Awards for Education Futures; and • Regional Innovators Awards. These Administrative Procedures will be more relevant to some of the above awards than to others. Getting Started … Gain Academic Credit for your Professional Development As part of its Professional Development Pathways Initiative, the Department of Education and Training (DET) approached staff from a consortium of Queensland’s Higher Education Institutions to develop an assessment task that would provide teachers who receive a Ministers’ Award for School Leader and Teacher Excellence, with an academic credit pathway to a postgraduate tertiary qualification. The overall aim of the Professional Development Pathways initiative is to afford DET teachers and school leaders the opportunity to access quality professional development that will be recognised in postgraduate qualifications within the higher education sector. For any professional development, validation is a desirable component of the exercise. In order to gain credit towards a postgraduate qualification within the higher education sector, an additional and voluntary option for Minister’s Awards for School Leader and Teacher Excellence recipients to engage in further recognised assessment activities is provided. Recipients, who successfully complete this additional voluntary assessment component, will be awarded by the higher education institution that marks the assessment task, a credit voucher that can be applied towards a specific post-graduate qualification within one of the participating higher education institutions. To make use of the tertiary credit voucher, recipients will need to enrol in one of the participating higher education institutions nominated post-graduate programs within 5 years from undertaking the approved professional development activity, in this case receipt of the Minister’s Award for School Leader and Teacher Excellence. The Minister’s Awards for School Leader and Teacher Excellence is a unique recognised professional development experience for which staff may secure a voucher by completing the additional voluntary assessment task. Completion of the assessment task will afford staff
  2. 2. credit equivalent to one subject from an 8 subject1 Masters Degree or 4 subject Graduate Certificate at a participating higher education institution. The credit may be applied to an appropriate post-graduate qualification as determined by each participating higher education institution. It should be noted that, possession of the credit voucher does not guarantee entry to any of the participating higher education institutions. All of the standard requirements for entry to any of the higher education institutions still apply. Further information regarding the PD Pathways initiative is available on our website: or by contacting the Manager, Strategic Partnerships, Professional Development on 3234 1460. Continued Professional Development (CPD) for Teacher Re- Registration Don’t forget that a certificate will be available at completion of this professional development for your Continued Professional Development (CPD) requirements for teacher re- registration. All reporting criteria must be completed before this certification can be issued. What can awards funds be used for? Expenditure for each category of award should be in accordance with the conditions of entry outlined in the guidelines used for applications, and as outlined in the planned activities in successful applications. • Funds are for the sole use of the award recipient and cannot be used for purposes other than as approved, or for any other employee/s. • Broadly, funds can be used for, but are not limited to, airfares, accommodation, meals, conference fees, course attendance, other fares (eg taxi, train, bus, car hire), reference materials, university fees and other expenses related to the professional development or study/research program, in accordance with departmental policies and guidelines. • University fees, equipment and ICT devices may incur a Fringe Benefits Tax (FBT) liability. Refer to section g) Fringe Benefits Tax for more information. Expenditure must align with the following conditions from the guidelines compiled from each of the following current categories: • Minister’s Awards for Teacher Excellence: - funding will cover the costs of professional development, travel (which may include international travel) and expenses related to undertaking the program as approved in the successful application. These activities may include tertiary level study, time in industry, a sabbatical at a university or a negotiated alternative within Australia or overseas, as well as sharing the knowledge and experience with colleagues and networks. Up to 40 days TRS funding is available additional to this $25,000 award. • Minister’s Awards for Excellence in School Leadership - funding will contribute to the costs of travel and expenses related to undertaking the approved professional development activity/ies. These activities may include, but are 1 Note that in some universities a ‘subject’ is referred to in various ways: eg. a subject might equate to 1 course which is a part of an 8 course equivalent Master’s program, or similarly a subject might equate to 1 course which is part of a 4 course Graduate Certificate qualification.
  3. 3. not limited to, leadership conference/s, tertiary level study or time in industry. Limited TRS can be utilised for this award but must be drawn from within this $20,000 award budget. • Minister’s Awards for Education Futures: - funding of $15,000 per award will contribute to the costs of the research/professional development, limited travel within Australia, any TRS requirements for teacher replacement that may be required to cover limited absence of the award recipient, and expenses related to the program as approved in the successful application. These activities may include - but are not limited to - tertiary level study, time in industry, a sabbatical at a university or a negotiated alternative, as well as sharing the knowledge and experience with colleagues and networks. • Professional Development Grants for Teacher Aides: - valued at $1000-$1200 each can only be used for the recipient’s professional development to assist with course registration fees or resources. No additional TRS allocation (or teacher aide equivalent) is available. (Refer to Teacher Aide Replacement section for further detail.) • Regional Innovators Awards: - Funding of $6,000 per award must be used to establish a new and innovative network or an additional direction for an existing network, and developing it into a valued resource that will be self-sustaining beyond the completion of this award and its funding. - Funds cannot be used to continue the operation of an existing Professional Community or network. - Funds can be used to cover (but are not limited to) the costs of airfares (where travel is allowable as part of the award), accommodation, meals, conference/workshop fees, course attendance, university fees, resources and other related expenses, in accordance with departmental policies and guidelines. How and when will funds be forwarded? • Award funds will be forwarded to the school or base location of the award recipient through the GAPS process (or journal transfer where applicable) and must be expended in accordance with the successful professional development proposal and departmental financial and purchasing policies and guidelines. What is the timeline for spending the funds? • Professional development activities, including travel, must be undertaken and funds expended between receiving the award and 31 December in the following calendar year i.e. between September 2008 and 31 December 2009 for teacher aides and between November 2008 and 31 December 2009 for teachers and school leaders. Any remaining funds at the scheduled 31 December completion date must be returned to Professional Development Unit.
  4. 4. Travel • These administrative procedures are to be used in conjunction with the department’s policies for air travel (domestic and international) when making travel arrangements. Specifically, all departmentally funded international travel bookings are required to be booked through the whole of government travel provider – currently HRG Australia2. This includes bookings made by schools. Refer to in the Education Policy and Procedures Repository. • Overseas travel must have Ministerial approval, which should be requested via the relevant regional office. (Overseas travel applications should be lodged at least 10 weeks prior to the intended travel or as soon as possible if less than 10 weeks notice is available.) Refer to Can these funds be used for other people or purposes? • Funds are for the sole use of the award recipient and cannot be used for purposes other than as approved, or for any other employee/s. • Where an award recipient needs to either employ or engage the services of others in the course of their study e.g. research assistant, focus groups, participants at workshop delivery etc., related expenditure must have been included in the budget submitted with the study proposal. • If an award recipient leaves the employ of this department, remaining funds must be returned to the Professional Development Unit for the New Professionalism program. • Should this award recipient have received an Regional Innovators Award on behalf of a group, notification of another group member who is willing to continue with the network until the scheduled completion date is required by the Professional Development Unit. Arrangements will then need to be made to transfer remaining funds to that officer’s work unit to enable continuation. Teacher Leave • It should be noted that recreation or long service leave (including school vacation periods3) cannot be taken in conjunction with any overseas travel for departmental business unless the business activity is four weeks or more in duration. If the overseas business activity is for four or more weeks then only leave that is accrued during the travelling time may be taken in conjunction with the overseas travel. This is not leave that has been accrued prior to departure. (Refer to policy HRM-PR-039: Taking of Leave in conjunction with Overseas Travel for full details ( ). • When overseas on departmental business, individuals are entitled to access two (2) rest days following every five (5) work days. • Recipients of Minister’s Awards for Teacher Excellence which carries an additional TRS component of up to 40 days will need to apply for Special Leave (Full Pay) using the Application for Leave form available on the Human Resources intranet site located at 2 HRG Australia Contact Details - tel:- 3214 1900 ( 8:00am to 6:00pm Monday to Friday); toll free: - 1300 360 827 (hours as above); Emergency After Hours Service - toll free - 1300 484 287 3 School vacation periods are considered to be “leave … recreation, long service, leave without pay” when referring to the policy on the Taking of Leave in Conjunction with Overseas Travel.
  5. 5. Schools or Regional/District Offices should also be able to provide these forms. When completed, submit to the Region/District Office through the normal processes used at the school. • Where travel is limited to being within school vacation periods, the above form is not required but approval for international travel still requires submitting a travel itinerary which is held on file documenting travel during the vacation period. • Additional TRS over and above the value of the award is not available for teachers or school leaders unless stipulated as part of the award category. • If the recipient of any category other than the Minister’s Awards for Teacher Excellence category - which has provision for additional TRS - is to be released from teaching duties in the course of their PD opportunity and a replacement is required for that time, the TRS for the replacement officer must have been factored into the approved study proposal and budget which formed part of the approval process. The award recipient’s absence should be considered in the same way as an officer absent for a day to attend a meeting, professional development activity or a conference etc. • Claims for TRS in these instances are to be made against the award recipient’s account held and managed by their school administration. Teacher Replacement Scheme (TRS) • DET agrees to grant Special Leave (Full Pay) to recipients of a Minister’s Awards for Teacher Excellence for up to 40 days. • To claim the eligible TRS, the recipient’s base school should send an email to the Project Officer, Strategic Partnerships ( at the end of each term outlining the dates for which they are claiming TRS reimbursement. Payments will be credited to school bank accounts with the next available monthly GAPS payments. Teacher Aide Replacement • From 2007, an amount of $200 is included in the Professional Development Grants for Teacher Aides to facilitate the release of the teacher aide award recipient from duty for some of their professional development activities, as approved in their application. • If the teacher aide is to be absent from regular duties to undertake their professional development and replaced during that time, the funds for their replacement must have been factored into the approved study proposal and budget. • If the teacher aide is undertaking professional development through this award in their own time, it should be discussed with their supervisor if the time can be accrued against future leave requirements to cover school vacation periods. • Their absence should be recorded in the same way as if the officer was attending a one- day meeting, professional development activity or conference. • Claims for teacher aide replacement in these instances are to be made against the award recipient’s account held and managed by the school administration. • If a school decision is made not to replace the released teacher aide, the $200 can be used towards their professional development activities, provided an adjustment is made to the PD activities in their application. The school/award recipient should contact the Project Officer, Strategic Partnerships to make this amendment. • If funds remain unexpended from the $200 when the award is nearing its completion date, the teacher aide can seek approval to use the remaining funds for other purposes - to fund additional course costs or resources to support their professional development
  6. 6. activity. Again, approval through the Professional Development Unit is required before this can be undertaken. How can changes be made to the approved professional development plan? Approval must be sought through the Professional Development Unit should a change in the plans be required to the approved professional development plans for all awards unless international travel applies. • Where international travel applies, the department’s ‘warning’ mechanisms advising travellers to divert or alter arrangements to avoid areas considered to be unsafe from time-to-time may necessitate a sudden change in plans for which securing the required approvals would prove difficult. (Refer to on the department’s EdINFO INTRANET site). • Requests for approval to vary plans must be submitted in writing or by email to the Director, Professional Development Unit, Department of Education and Training via the Project Officer, Strategic Partnerships. Requests should outline the proposed change (eg instead of option A already approved, wish to do option B; or option A has been cancelled - substitute option B instead - which is similar to option A or in accordance with the professional development direction being pursued). It should also include information on the nett effect on the budget (i.e. this will cost $50 more than budgeted but remains within budget). • Selection of award recipients has been based on a number of criteria including how the funds would be used. Consequently, any significant changes may result in cancellation of the grant, which may then be reassigned to another applicant, at the discretion of the Director. What are the financial accountability and reporting requirements? • These awards ARE all subject to audit from time-to-time and appropriate records may be required for inspection during an official audit. This includes the Westfield Premier’s Educational Scholarships, as funding passes from the sponsor through the department’s accounts to the recipient’s school. • Should the award recipient transfer schools (within the same sector) during the term of their award, the funds must be reconciled at the first school and the remaining balance, with a copy of the reconciliation to date, transferred to the new school. A copy should be submitted to the Project Officer, Strategic Partnerships to maintain data regarding the location of funds. • Should the award recipient leave the employ of this department, remaining funds are to be returned to the Professional Development Unit’s New Professionalism program budget. • Receipts must be obtained for all expenditure. • It is recommended that award recipients take a copy of receipts and other documentation prior to lodgement through the school or the department as a personal safeguard in the event of auditing or the loss of documents eg lost in the post. • Progressive acquittal of funds is required at the following intervals:  31 December annually - as a pre-cursor to the Fringe Benefits Tax end of financial year (on 31 March) for both newly awarded recipients and those recipients with a
  7. 7. scheduled 31 December completion date (NIL reports are required if no expenditure has occurred at that time);  31 March annually - fringe benefits tax end of financial year (this report is CRITICAL to departmental financial reporting to the Australian Taxation Office). • Detailed explanations are provided in the section titled FINANCIAL RECORDS MANAGEMENT FOR SCHOOLS. What final reporting procedures are required at the completion of this professional development? • Award recipients are required to share their professional development outcomes with colleagues and peers at their school and through appropriate networks. This may occur through face-to-face presentations or distribution of papers – or by other or additional means. • Papers/reports may also be published on the New Professionalism website. NOTE: names of people/schools for photographs will require permission to publish. • On completion of the activities, award recipients are required to write a report on the activities undertaken. • A final report template is available on the New Professionalism website at It is planned to offer completion of this report electronically in a similar manner to which electronic surveys are conducted. (Note: use of people’s photographs or names in reports, including names of schools, will require permission for further publishing to occur eg website.) • For award recipients prior to 2007, a copy of the report, the final acquittal of funds (Awards Advice) and a cheque for any unused funds must be forwarded to Professional Development Unit by the scheduled 31 December completion date. Alternately, remaining funds based on details in the Awards Advice will be recovered by the Professional Development Unit using the GAPS process. • Recipients of major awards - those valued at $15,000 or more - are required to submit the original of their reports DIRECTLY to: Minister for Education and Training and Minister for the Arts Floor 22 - Education House 30 Mary Street, Brisbane Qld 4000 within one calendar month of the scheduled completion date of 31 December. • One copy of all reports is to be submitted within one calendar month of the completion due date to: Project Officer, Strategic Partnerships Professional Development Unit Department of Education and Training PO Box 15033 Brisbane City East Qld 4002 • Recipients will be asked to promote the awards program within their schools and through appropriate networks. Remaining Funds Unexpended funds at the due date for completion of the professional development activity (31 December) must be returned to the New Professionalism project budget. Please forward a cheque, payable to the “Department of Education and Training” to:
  8. 8. Project Officer, Strategic Partnerships Professional Development Unit Department of Education and Training PO Box 15033 Brisbane City East Qld 4002 Alternately arrangements will be made to recover remaining funds from the school through the GAPS process. Attachments Attached you will find: a) A copy of the Awards Advice form (financial acquittal) b) Fringe Benefits Tax Declaration - University Fees c) Application for Leave form For further advice or assistance on these grants, please contact the Project Officer by e-mail at or telephone 3237 0698, fax 3239 6536.
  9. 9. FINANCIAL RECORDS MANAGEMENT BY SCHOOLS: The following summarises administrative procedures and the GST and Fringe Benefits Tax (FBT) implications of the awards. a) Receipt of funds These grants are processed through Central Office and the amounts transferred to school accounts DO NOT include GST. As the income and expenditures do not directly reflect transactions of the school, the scholarship and all subsequent expenditures should be posted to the balance sheet to ZAAA*Z** 2A1*. A separate account should be established and suitably named for each scholarship recipient to clearly identify each award recipient e.g. 2A11- Harry Smith Scholarship fund. As no GST is included, the SMS tax code for the receipt will be the default code “B”. The tax code used for subsequent expenditures will depend on the nature of those expenditures, eg 10%, F, or B. b) Access to Funds by Award Recipient The funds provided through these awards are for the sole use of the award recipient and cannot be transferred to any other officer in the event the award recipient transfers or ceases employment etc. Before expenditure occurs the award recipient should discuss the procedures to be followed with their Principal and Business Services Manager. A copy of the successful application should be provided to the school as this outlines the planned activities and estimated expenses to be incurred. Processing of purchases and expenditure is not meant to be complicated but must fit within school and departmental policy and procedures. Senior Finance Officers in Regions will also be able to provide purchasing and financial advice. Where the officer will be undertaking travel as part of their study - and particularly international travel - as many payments as possible should be made prior to departure, including flight costs. c) Booking flights: • Where award recipients will be undertaking international travel, they are required to refer to the “Guidelines for International Travel for Official Purposes” which are available online at Additional information that may also be useful with organizing international travel can be found at • When booking international travel, schools are required to use HRG Australia, the department’s international travel agent to ensure compliance with the department's purchasing policy (e.g. - the supplier offers value for money, there is no conflict of interest etc). Refer to the department’s guidelines for international travel on the intranet: • When booking domestic travel, refer to the department’s policy and guidelines for air travel on the intranet:
  10. 10. • For inquiries regarding travel, please refer to Strategic Procurement on telephone 323 54130. d) Access to Money: It is recognised that it will not be possible to make some payments prior to travel and the officer will need to be provided with access to funds during the travel period. There are a few options available such as Corporate Credit Card or Debit Card with “cash out” facilities. While the use of traveller’s cheques is not excluded, they are fast becoming a less than preferred means of carrying money while travelling. It is recommended that the Business Services Manager and the award recipient discuss the best options available for accessing money while travelling in the countries concerned with the Queensland Government Banking Centre (ph. 1800 031 218) to ensure the best options are established to reduce any inconvenience as much as possible. If the award recipient is to be provided with a corporate credit card it will be necessary that they complete Purchasing Training to extend their usage options beyond ‘limited usage’ i.e. accommodation and travel related expenses only, which applies where purchasing training has not been completed. The single transaction limit would need to be greater than $1000 and any limit on daily transactions would need to be checked as this can pose a problem when travelling overseas. Corporate credit cards do not provide for “cash out” facilities. Whatever option is used, receipts and full travel expense diary entries are required. e) Expending Funds The awarded funds are to be expended on activities related to professional development for the award recipient. All expenditure must be completed by 31 December in the calendar year following the receipt of the award i.e. awarded in 2008, to be expended by 31 December 2009. Equipment purchases or overseas travel must be in accordance with departmental policies and all relevant approvals gained. Expenses that are not related to professional development activities will be contrary to the conditions of the award and may generate an FBT liability. Invoices can be paid directly by the school or by the award recipients who can seek reimbursement of the expenses incurred. The posting account should be ZAAA*Z** 2A1*. Do not use the normal revenue (4) and expenditure (5) account codes. f) Goods and Services Tax Where expenditure includes GST, the school should claim any applicable input tax credits, including those for fixed assets. Note that this will require altering the default SMS tax code from “B” to “10%”. Where a conference/study tour is overseas, expenditures may not give rise to any GST input tax credit entitlement. GST Exemption - Recipients of the Westfield Premier’s Educational Scholarship only should note that no FBT will accrue from expenditure of the scholarship. Schools that have recipients of this scholarship cannot claim GST credits which may result from expenditure of this scholarship. (Extract from
  11. 11. g) Fringe Benefits Tax (FBT) Course Fees FBT is payable on course fees for all Commonwealth supported places (HECS-HELP or Financial Supplement4) in a university course but not on full fee paying places in a course. To determine if FBT may be payable, details of courses with Commonwealth supported places can be obtained from the university or from their website. If an FBT liability does arise, the FBT payable should be included in the total cost of the course and may be met from Award funds. Professional development courses provided by private suppliers do not incur FBT. FBT Calculation Example Where there is no GST in the price: Course fee x 1.86916 x 46.5% $990 x 1.86916 x 46.5% FBT liability = $860 Total cost = $1,850 ($990 + $860 ie course fee + FBT) Where there is GST in the price: Course fee (including GST) x 2.0647 x 46.5% $1,000 x 2.0647 x 46.5% FBT liability = $960 Total cost = $1,960 ($1,000 + $960 ie course fee + FBT) Equipment All equipment and ICT devices, including laptops, PDAs, and digital cameras, are to be purchased through the school. All items must remain the property of the school. Award recipients should note that the intent is for equipment or devices purchased through these awards, although the property of the school, be for priority use of the award recipient, particularly while the award remains “active”. If the award recipient transfers locations, the equipment should be transferred to the new location unless the award recipient elects not to request its transfer. Note that an FBT liability can arise where an employee is permitted to use employers’ equipment for non-work related purposes. Where FBT is payable, this amount needs to be paid by the award recipient or their school. Award funds cannot be used to pay for any FBT liability arising from the purchase of equipment or ICT devices. Some items of equipment are exempt from FBT. If purchasing equipment including computer software, electronic diary/PDA, notebook/laptop computer, portable printer, protective clothing, tool of trade or briefcase, please contact the Corporate Taxation Unit to discuss FBT implications. 4 Formerly HECS and SFSS.
  12. 12. FBT Reporting Requirements The Corporate Taxation Unit (CTU) is responsible for the department’s annual Fringe Benefits Tax Return and each year collates details of fringe benefits provided to its employees. As award expenditure can potentially incur an FBT liability, CTU requires recipients or their schools to provide an expenditure report each year until all the funds have been expended or unspent funds have been returned to Professional Development Unit, completing the award account. This report assists CTU to identify fringe benefits, seek employee declarations to access available FBT concessions or exemptions and to calculate the FBT liability. CTU can also alert schools where an FBT liability has not been identified and generally assist in ensuring the funds are spent in accordance with all the relevant departmental policies, award guidelines and taxation requirements. CTU will initially contact award recipients’ schools following the announcement of the awards to confirm the reporting requirements. Requests for the expenditure reports (Awards Advice) will be made in December each year and again toward the end of each FBT year in March. Expenditure reports should be submitted at any other time during the year if all the funds have been expended, rather than waiting until the end of the FBT year. Interim reports are also acceptable if recipients or their schools wish to confirm any FBT liabilities. A copy of the expenditure report (Award Advice) has been provided with these procedures but a self-calculating Excel spreadsheet is also available on request from CTU. FBT Liability At the end of the FBT year (31 March annually), FBT liabilities are calculated as part of the department’s annual FBT Return. Where an award/grant recipient has incurred an FBT liability, their school will be invoiced and the amount will be deducted from the school’s bank account as part of the normal end of month sweep process. The FBT liability should then be debited against the award recipients account (i.e. use posting account ZAAA*Z** 2A1*) when the invoice is received from the Corporate Taxation Unit. The grossed up value of Fringe Benefits will appear on the individual’s annual Statement of Earnings or Payment Summary where the total value of Fringe Benefits is $2,000 or greater for the FBT year (1 April to 31 March). FBT Assistance For further advice or assistance on awards/grants, the Corporate Taxation Unit can be contacted on 1300 656 380 or by e-mail at
  13. 13. AWARD ADVICE Employee Number Employee Name School/Business Unit Phone Number Email Year awarded Completion due: 31/12/ Name of Award Award Amount (excl gst) $ Expenditure Report – EXCLUDE GST GST Amount Remaining Date Description Incl. Y/N $ $ Amount of award received (excludes GST) N Comments (a) Other comments: (b) This is a progressive financial report and further expenditure is expected. YES / NO (c) This is the final financial report. All expenditure has been finalised. YES / NO (d) Remaining funds: Are returned to Professional Development Unit by cheque attached. YES / NO Can be recovered through the GAPS process. YES / NO Signed by the Principal: _____________________________ Name (please print): _____________________________ Return to: Corporate Taxation Unit Corporate and Professional Services (CAPS) PO Box 15033, CITY EAST QLD 4002 Fax: 3225 2111 Email: Copy to: Project Officer, Strategic Partnerships - fax 3239 6536
  14. 14. FRINGE BENEFITS TAX DECLARATION - University Fees A number of benefits provided to employees attract a fringe benefit tax payable by the department. In order to assist this unit in determining whether a liability exists and the calculation of the department’s liability, please complete the employee declaration below. Refer to EPPR FNM-PR-012: Fringe Benefits Tax for further details on fringe benefits. Name of Employer: Queensland State Government Department Education and Training School/Business Unit: ______________________________________________ I, _______________________________ I.D. number _______________________ declare that: __________________________________________________________________ (show nature of expense, e.g. course fees, union fees, accommodation, air/rail/coach travel) was provided to me by, or on behalf of, my employer during the period 01/04/ _______ to 31/03/ _______, and that the expenses were incurred by me for the following purpose(s): ___________________________________________________________________ ___________________________________________________________________ (Please give sufficient information to demonstrate the extent to which the expenses were incurred by you for the purpose of earning your assessable income, e.g. “undertaking Graduate Certificate in Computer Education or Graduate Diploma in Information Management and Technology to enhance by current skills and knowledge in this field.”) I also declare that the percentage* of those expenses incurred in earning my assessable income was ____________ %. * Percentage deductible under the Income Tax Assessment Act (usually 100%) Signature: _________________________________ Date:       For university fees, please attach a copy of the invoice showing whether a Commonwealth supported or full fee course. Return to: Corporate Taxation Unit Corporate and Professional Services (CAPS) PO Box 15033 BRISBANE CITY EAST QLD 4002 or fax to 3225 2111