Upskilling? You May Be Able to Claim Your Self-Education Expenses

What Are Self-Education Expenses?

Self-education expenses are costs you incur when furthering your knowledge or skills. These may include:

• Courses at an educational institution (even if they don’t lead to a formal qualification)
• Training provided by an industry or professional organisation
• Work-related conferences or seminars
• Self-paced learning and study tours, both in Australia and overseas

Are You Eligible to Claim?

To claim self-education expenses, your study must have a sufficient connection to your current employment. This means your education must either:

• Maintain or improve the specific skills or knowledge required for your current role, or
• Be likely to result in an increase in your income from your current employment.

If only certain subjects or components of your study are related to your job, you’ll need to apportion your expenses accordingly.

Eligibility Examples

✅ Enrolled Nurse to Registered Nurse – Eligible to Claim
Declan, an enrolled nurse with a Diploma of Nursing, is studying for a Bachelor of Nursing to become a registered nurse. Since his studies enhance his existing knowledge and are likely to increase his income, Declan can claim his self-education expenses.

❌ Teacher’s Aide to Teacher – Not Eligible to Claim
Teri, a teacher’s aide, is studying for a Bachelor of Education to become a teacher. Since this degree would significantly change her work activities (effectively a career change), her studies are not sufficiently connected to her current job. As a result, Teri cannot claim her self-education expenses.

What Can You Claim?

If you meet the eligibility criteria, you may be able to claim deductions for:

• Tuition, course, or seminar fees for a full fee-paying place
• General course expenses (e.g., stationery, internet usage)
• Depreciation on study-related assets like laptops
• Transport costs between home, work, and your place of study
• Accommodation and meals if your course requires you to be away from home overnight
• Interest on loans used to pay for deductible self-education expenses

Important Note

You can only claim deductions for the portion of expenses directly related to your self-education. For instance, if you use a laptop for both study and personal use, you must apportion the cost accordingly.

If you’re unsure whether your study expenses are tax-deductible, consult a professional adviser or visit the ATO website for more information.