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  • Self-education expenses

    You may be able to claim a deduction if you have any self-education expenses relating to your work as an employee.

    Claim self-education expenses at item D4 - Work-related self-education expenses on your tax return.

    Self-education expenses are expenses related to a prescribed course of education provided by a school, college, university or other place of education. The course must be undertaken to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment. You can claim a deduction for the cost of self-education if there is a direct connection between your self-education and your work activities at the time the expense was incurred.

    Self-education expenses are not deductible if your study is designed to get you:

    • a job
    • a new job
    • income from a new income-earning activity.

    For example, if you have a Diploma of Education and you are studying for a Bachelor of Education degree, you can claim a deduction for the education expenses you incur. The degree is likely to lead to an increase in your income from teaching.

    Self-education expenses can include textbooks, stationery, student union fees, course fees, certain travel expenses and the decline in value of equipment, to the extent they are used for self-education purposes – see Capital allowances.

    You cannot claim costs met by your employer or costs that are reimbursed – see Reimbursements.

    In certain circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses (some of which are not deductible) that can be offset against the $250 before you have to reduce the amount you can claim.

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      Last modified: 05 Oct 2016QC 22569