Marise Payne (NSW, Liberal Party, Minister for Human Services) Share this | Hansard source

I thank the senator for her supplementary question. As I began to indicate in my previous answer, the decision of the coalition government is great news for anyone who is seeking to upgrade their qualifications either in professional careers or in the skilled trades. The sorts of people that we are talking about—thousands of nurses, teachers and doctors, along with builders, plumbers and electricians, and other hardworking Australians—are the ones who will be the big winners from this government's decision to get rid of Labor's cap on tax deductions for self-education expenses.

The vast bulk of claims for self-education expenses comes from those who earn less than $80,000, so what that was going to be was a cap on the front line of the health and education sector—and those opposite apparently thought that was a good idea. Our decision will ensure that workers who are making their own personal investment in their future, at a time when money can be very tight, are not disadvantaged. It is great news for those people.