The ATO requires your education to be directly linked to your current employment to be eligible for a deduction. In some circumstances you have to reduce the amount of your claim by $250.
Self-education expenses are deductible when the course you undertake leads to a formal qualification and meets the following conditions.
The course must have a sufficient connection to your current employment and:
You cannot claim a deduction for self-education expenses for a course that does not have a sufficient connection to your current employment even though it:
Expenses you can claim
You can claim the following expenses in relation to your self-education:
If an expense is partly for your self-education and partly for other purposes, you can only claim the amount that relates to your self-education as a deduction.
Expenses you can’t claim
You cannot claim the following expenses in relation to your self-education:
To learn more about these deductions visit: