myTax 2025 Work-related self-education expenses

Things to know

To claim a deduction for work-related self-education expenses, you must have incurred the cost to:

• undertake a course at an educational institution (whether they lead to a formal qualification or not)
• undertake a course by a professional or industry organisation
• attend a work-related conference or seminar
• complete self-paced learning and study tours (whether within Australia or overseas).

To claim a deduction for a work-related expense:

• you must have spent the money yourself and weren't reimbursed
• it must be directly related to earning your income
• you must have a record to prove it (usually a receipt).

You can only claim a deduction for the work-related portion of an expense. You can't claim a deduction for any part of an expense that isn't directly related to earning your income or that is private.

If your total claim for work-related expenses is more than $300, you must have written evidence to prove your claims.

You can claim

You must be able to show, at the time you incurred the self-education expense, it has a sufficient connection to your employment activities.

A self-education expense has a sufficient connection to earning your employment income if it either:

• maintained or improved the specific skills or knowledge you required for your then employment activities
• leads to, or was likely to lead to, an increase in income from your then employment activities.

You can't claim a deduction for a self-education expense that:

• you incurred when you weren't employed
• relates only in a general way to your current employment or profession
• will enable you to get new employment.

What you can claim

If at the time you incurred any of the following expenses, there was a sufficient connection between your self-education and your employment activities, you can claim them as a deduction:

• expenses such as
  • textbooks
  • stationery
  • student union fees
  • student services and amenities fees
  • certain course fees (apart from those under What you can't claim)
• the decline in value of your computer (apportioned depending on private use and use for self-education)
• accommodation and meal expenses during temporary overnight absences from home to participate in self-education
• tuition fees payable under
  • FEE-HELP
  • VET Student Loans
• self-education expenses you paid with your OS-HELP loan
• travel expenses to undertake the deductible self-education course for each of the following trips
  • your home to your place of education back to your home
  • your workplace to your place of education back to your workplace.
• travel expenses that relate to the first leg of the following trips
  • your home to your place of education back to your workplace
  • your workplace to your place of education back to your home.

Claim at this section any work-related self-education expenses incurred in earning assessable foreign employment income shown on an income statement or PAYG payment summary – foreign employment.

If you no longer own or use an item costing over $300, and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment.

For more information on:

• car expenses and how to calculate your deduction, see Motor vehicle and car expenses
• travel expense, see Overnight travel expenses
• deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets, see Guide to depreciating assets
• deductibility of self-education expenses you incurred as an employee, see Taxation Ruling TR 2024/3 – Income tax: deductibility of self-education expenses incurred by an individual.

Related page

Claiming deductions
How to claim deductions for work-related expenses when lodging your tax return using myTax.

What you can't claim

You can't claim:

• Any deductions against government assistance payments, including Austudy, ABSTUDY and Youth Allowance.
• contributions or repayments you, or the Australian Government, make under:
  • the Higher Education Loan Program (HELP), including FEE-HELP and HECS-HELP
  • the Vocational Education and Training Student Loan (VSL)
  • the Student Financial Supplement Scheme (SFSS)
  • the Student Startup Loan (SSL) or
  • the Australian Apprenticeship Support Loan (AASL) Program.

Don’t show at this section

Don't show the following at this section:

• Expenses you incurred in earning assessable foreign employment income that isn't shown on an income statement or PAYG payment summary – foreign employment. For more information go to Foreign employment
• For any balancing adjustment, show your
  • losses at Other work-related expenses
  • profits at Other income.

Any balancing adjustment amounts calculated in the Depreciation and capital allowance tool will show automatically.

Completing this section

If your total claim for all work-related expenses is $300 or less, you need records (such as a document or spreadsheet) to show how you calculated your claim. If you exceed the $300 limit, you must have written evidence of all your expenses (such as receipts or invoices).

We pre-fill your tax return with work-related self-education expense information you uploaded from myDeductions. Check them and add any work-related self-education expenses that haven't pre-filled.

To claim work-related self-education expenses, you must first show income from salary and wages or foreign employment income in the Income statements and payment summaries section.

To personalise your tax return to show work-related self-education expenses, at Personalise return select:

• You had deductions you want to claim
• Work-related expenses

To claim your work-related self-education expenses, at Prepare return select 'Add/Edit' at the Deductions banner.

At the Work-related self-education expenses banner:

1. For each work-related self-education expense that hasn't pre-filled in your tax return, select Add.
2. Select the Self-education type that best describes your reason for incurring self-education expenses.
3. From the four categories, select the Category type, and
   • enter Your description. To assist in record keeping, add a short description of your expense.
   • for General expenses and Repair expenses enter your Amount.
   • for Decline in value enter your Decline in value or use the Depreciation and capital allowances tool.
     The Depreciation and capital allowances tool can help you to work out any decline in value. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool when you add your work-related self-education expenses and select 'Decline in value'.
     Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciating and capital allowances tool' link.
   • for Car expenses select the Calculation method you wish to use.
     If you qualify to use both methods, you can use whichever method gives you the largest deduction or is most convenient. You can enter each in myTax to work this out. If you do, remember to delete the one you don't want to use.
     
     For more information on car expenses calculation methods, see Work-related car expenses.
     • If you select the 'Cents per kilometre' method, enter the number of work-related kilometres you travelled.
     • If you select the 'Logbook' method, enter the information into the corresponding fields. myTax will calculate the total car expenses.
       If you have calculated the decline in value of your car, enter the amount without any reduction for personal use. myTax will multiply the decline in value you enter by the percentage of work-related use.
       
       The Depreciation and capital allowances tool can help you to work out any decline in value deduction. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool when you add your work-related self-education expenses and select the 'Logbook' method.
       If you used the Depreciation and capital allowances tool to work out the decline in value, the calculated amount will automatically exclude the personal use percentage. To display results from the tool you must select the logbook method.
       Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciation and capital allowances tool' link.
4. Select Save – myTax will work out the total amount you can claim.
5. Select Save and continue when you have completed the Deductions section.

Watch: This video shows how to use the Depreciation and capital allowances tool.

You need to keep records for 5 years (in most cases) from the date you lodge your tax return.

Our myDeductions tool is free to use and is available through the ATO app. The tool makes it easier and more convenient to keep records of your expenses and income in one place, including photos of your receipts and invoices.

Further information

Four categories

The following table show 4 categories of expenses, the Category type from myTax and the types of self-education expenses to include in each.

Self-education expense categories

Row	Category type	Category description
A	General expenses and Car expenses (Logbook method)	Deductible general expenses including textbooks, stationery, student union fees, student services and amenities fees, course fees, overnight travel expenses and public transport fares. (Don't include contributions you made under HECS-HELP or repayments under HELP, VSL, SFSS, SSL or AASL.) Include at this category car expenses (other than decline in value of a car) you worked out under the 'Logbook' method related to your self-education.
B	Decline in value and Car expenses decline in value (Logbook method)	Deductions for the decline in value of depreciating assets you used for self-education, including computers. Includes 'Decline in value' amounts for car expenses worked out under the Logbook method related to your self-education.
C	Repair expenses	Expenses for repairs to items of equipment you used for self-education.
D	Car expenses where Calculation method is 'Cents per kilometre'	Car expenses that related to your self-education that you're claiming deductions for under the 'Cents per kilometre' method. If you use the 'Cents per kilometre' method, you can't claim a deduction for decline in value or repairs at Category type 'Decline in value' or 'Repair expenses'.

Glossary

FEE-HELP - this a loan for eligible full fee-paying students, who are enrolled in place that isn't a Commonwealth supported place (CSP), to pay tuition fees.

VET Student Loans -this provides assistance to eligible full-fee paying students for approved higher level (diploma and above) vocational education and training (VET) courses with an approved VET provider.

OS-HELP - this a loan to cover expenses for eligible students enrolled in a Commonwealth supported place (CSP) to help cover the costs of studying part of their course overseas.