Can I claim self-education expenses as a tax deduction in Australia?

You can claim self-education expenses as a tax deduction in Australia if the education has a sufficient connection to your current employment. The education must either maintain or improve the specific skills and knowledge required for your current work, or be likely to result in an increase in your income from your current employment.

You CAN claim if the course:

• Maintains or improves skills required in your current job
• Results in, or is likely to result in, an increase in income from your current employment
• Is required by your employer and directly relates to your current duties

You CANNOT claim if the course:

• Is only generally related to your job but does not maintain or improve specific skills
• Helps you get a new job or move into a different occupation
• Has no connection to your current income-earning activity

Expenses you can claim include:

• Tuition fees and course fees
• Textbooks, stationery, and course materials
• Student union and amenity fees
• Computer and internet expenses (work-related portion)
• Travel expenses to attend classes (if not a place of education you attend regularly like a commute)
• Depreciation of equipment purchased for study (such as a laptop)

Important notes:

• The A$250 non-deductible threshold for self-education expenses was repealed from 1 July 2022. You can now claim from the first dollar.
• If you receive a scholarship, HECS-HELP, or FEE-HELP loan, you can only claim expenses you actually paid yourself. Amounts covered by HECS-HELP are not deductible.
• Keep receipts for all expenses and documentation showing the connection between the course and your current work