Self-Education Expenses

Self-education expenses are tax-deductible when the education has a sufficient connection to your current employment. The education must either maintain or improve the skills and knowledge required in your current role, or be likely to result in an increase in your income from your current employment. You cannot claim self-education expenses for education that is designed to get you a new job or open up a new career path.

Deductible self-education expenses include: tuition and course fees, textbooks and professional journals, stationery, student union fees, computer and internet expenses (work-related portion), travel to and from the educational institution (if travelling directly from work), and depreciation of equipment purchased for study. Accommodation and meals may also be deductible if you need to travel away from home overnight for the course.

Note that HELP/HECS repayments are not deductible — they are repayments of a government loan, not an education expense. Similarly, if your employer reimburses your study costs, you cannot claim a deduction for those reimbursed amounts. If you receive a scholarship that covers tuition, you can only claim the excess you personally pay. The ATO has been increasing scrutiny of self-education claims, so ensure you can demonstrate the direct connection between the course and your current work.