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On page 34 of the Government's Economic Statement, released on 2 August 2013, it is stated that the Government has decided to defer the introduction of the $2,000 cap on work related education expense deductions until 1 July 2015. This will allow for further consultation on how best to target excessive claims while ensuring the impact on university enrolments and genuine continuing professional development is minimised. This measure is expected to decrease receipts by $250 million over the forward estimates period.


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