Melissa works at Hannay & Partners, chartered accountants in Toowong. She has decided to enrol part-time in a Bachelor of Business (Accountancy) degree at QUT as she feels it will enhance her promotional prospects.

During the 2017 income year, Melissa incurred the following study-related expenses:

                                                                                                                                  $

HECS-HELP fees                                                                                                         5,120

Student union fees                                                                                                      210

Photocopying                                                                                                               74

Stationery                                                                                                                    91

Purchase of text books (all individually less than $300)                                                  520

Meals at QUT (eg. Burger Urge, Subway and Teppanyaki Time) prior to lectures               310

Train fares from work to QUT to attend classes                                                             175

Train fares from QUT to home after class                                                                      150

Total:                                                                                                                   $   6,650

Required:

Would Melissa be entitled to a deduction for the above study-related expenses?

What amount would she be able to claim as a deduction in her 2017 income tax return?

Would your answer be different if Melissa failed to pass any of the subjects she enrolled in at QUT during the 2017 income year?