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.

 

Eligible courses

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:

  • maintain or improve the specific skills or knowledge you require in your current employment, or
  • result in, or is likely to result in, an increase in your income from your current employment.

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:

  • might be generally related to it, or
  • enables you to get new employment.

 

Expenses you can claim

You can claim the following expenses in relation to your self-education:

  • accommodation and meals (if away from home overnight)
  • computer consumables
  • course fees
  • equipment repairs
  • fares
  • home office running costs
  • interest
  • internet usage (excluding connection fees)
  • phone calls
  • stationery
  • student union fees
  • student services and amenities fees
  • textbooks
  • trade, professional, or academic journals

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:

  • repayments of Higher Education Loan Program (HELP) loans (although the fees paid by some HELP loans are)
  • Student Financial Supplement Scheme (SFSS) repayments
  • home office occupancy expenses
  • meals, where not sleeping away from home.

To learn more about these deductions visit:

https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Self-education-expenses/