Claiming self-education expenses - fact sheet for nurses, midwives and direct carers

When we say ‘direct carer’ we mean an assistant in nursing (AIN), a nursing assistant or aide, or a personal carer. We do not mean a home carer or living assistant.

When am I eligible?

You are eligible to claim your self-education expenses as a work-related deduction if you can show that the study has a sufficient connection to your current employment; that is, the study:

• maintains or improves the specific skills or knowledge you require in your current employment, or
• results in, or is likely to result in, an increase in your income from your 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 if it:

• might be generally related to it (see examples of ineligibility)
• enables you to get new employment.

Sections within When am I eligible?

• Maintaining or improving skills or knowledge
• Increased income from your work activities

Last Modified: Wednesday, 28 May 2008