Self-education expenses are expenses that you incur when you undertake a work-related course to obtain a formal qualification from a school, college, university or other place of education.
The course must have a sufficient connection to your current employment, that is, the course:
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 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 (see example 1), or
it enables you to get new employment.
Example 1
Louis, a computer science student, works at the university laboratory installing computers. The course and the job are generally related, and what Louis learns might help him in his job.
However, the high level professional skills Louis acquires are well beyond the skills required for his current job and employment. Consequently there is not a sufficient connection between his job and his course, and he cannot claim a deduction for work-related expenses for his course.
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