Deductions for self-education expenses if the education has a sufficient connection to your employment activities.
What are self-education expenses?
Self-education expenses are the costs you incur when you:
undertake courses at an educational institution (whether or not the courses lead to a formal qualification)
undertake courses provided by a professional or industry organisation
attend work-related conferences or seminars do self-paced learning and study tours (whether within Australia or overseas).
Eligibility to claim self-education expenses
You can claim a deduction for a self-education expense if, at the time you incur the expense, it has a sufficient connection to earning income from your employment activities.
Self-education has a sufficient connection to earning your employment income if it either:
maintains or improves the specific skills or knowledge you require for your current employment activities
results in, or is likely to result in, an increase in your income from your current employment activities.
Your employment activities are the duties and tasks expected of you to perform your job and are usually set out in your duty statement.
You may also be eligible if you undertake a course to maintain your right to receive a taxable bonded scholarship.
In some circumstances, only the expenses incurred for certain subjects or components of your self-education will have a sufficient connection to earning your employment income. For more information on when this will apply and how to apportion your expenses, see Apportioning expenses.
When you can't claim a deduction
You can't claim a deduction for a self-education expense if, at the time you incur the expense:
it doesn't have a sufficient connection to your employment activities
you are not employed
it only relates in a general way to your employment activities – such as undertaking a full-time fashion photography course and working as a casual sales assistant on the weekends
it enables you to get new employment or change employment – such as a nurse completing a Medical degree to become a doctor or a café worker studying Hotel and Hospitality management.
Expenses you can claim
If your self-education expenses meet the eligibility criteria, you can claim a deduction for the following expenses:
Tuition, course, conference or seminar fees
General course expenses
Decline in value of depreciating assets
Car and other transport expenses
Accommodation and meal expenses (incurred when the self-education requires you to travel and be away from your home for one or more nights)
Interest on borrowings.
Find out all the details on what you can and can’t claim here / ATO Self-Education Expenses