D4 Work-related self-education expenses 2025

Things you need to know

To claim a deduction for work-related self-education expenses, you must incur 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).

You must be able to show, at the time you incur the 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:

• maintains or improves the specific skills or knowledge you require for your current employment activities
• leads to, or is likely to lead to, an increase in your income from your current employment activities.

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

• you incur if you aren't employed
• relates only in a general way to your current employment or profession
• will enable you to get new employment.

To make working out your deductions easier, make sure you keep records throughout the year. Our myDeductions tool in the ATO app is a record-keeping tool you can use to keep track of your records electronically.

What you can claim at this question

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

• tuition fees payable under
  • FEE-HELP – this provides assistance to eligible full fee-paying students, who don't receive support from the Commonwealth to pay tuition fees
  • VET Student Loans – this provides assistance to eligible full-fee paying students doing vocational education and training (VET) accredited courses with an approved VET provider
• self-education expenses you pay with your OS-HELP loan – this a loan to cover expenses for eligible students receiving Commonwealth support students who wish to study overseas towards their Australian higher education award
• meal and accommodation expenses during temporary overnight absences from home to participate in self-education
• expenses such as textbooks, stationery, student union fees, student services and amenities fees and certain course fees (apart from those under What you can't claim at this question)
• decline in value of your computer (apportioned depending on private use and use for self-education)
• 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 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.

For more information on:

• car expenses and how to calculate your deduction, see Motor vehicle and car expenses
• travel expenses, see Overnight travel expenses
• deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets, see Guide to depreciating assets 2025.
• deductibility of self-education expenses you incur as an employee, see Taxation Ruling TR 2024/3 Income tax: deductibility of self-education expenses incurred by an individual.

What you can't claim at this question

You can't claim contributions or repayments you, or the Australian Government, make under:

• the Higher Education Loan Program (HELP), including FEE-HELP and HECS-HELP
• the Student Financial Supplement Scheme (SFSS)
• the Student Start-up Loan (SSL)
• the Australian Apprenticeship Support Loan (AASL)
• the Vocational Education and Training Student Loan (VSL).

You also can't claim any deductions against government assistance payments, including Austudy, ABSTUDY and Youth Allowance.

If you receive assessable foreign income that isn't on an income statement or a PAYG payment summary – foreign employment, you must claim your deductions against that income at question 20 Foreign source income and foreign assets or property 2025.

What you need to complete this question

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 calculate your claim. If you exceed the $300 limit, you must have written evidence of all your expenses (such as receipts or invoices).

You can use the Self-education expenses calculator to work out your claim, then go to Completing your tax return.

If you receive assessable income from your work as an employee outside of Australia that shows on an income statement or a PAYG payment summary – foreign employment, you must claim any work-related self-education expenses you incur in earning that income at this question.

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

Completing your tax return

To complete this question, add up your self-education expenses under the following 4 categories.

Self-education categories and explanations

Category	Explanation	Amount
A	General expenses that are deductible, including textbooks, stationery, student union fees, student services and amenities fees, course fees, overnight travel expenses and public transport fares Include in this category, car expenses (other than the decline in value of a car) you work out under the 'logbook' method. For more information on how to calculate your deduction for these expenses, see Motor vehicle and car expenses.	$
B	Deductions for the decline in value of depreciating assets you use for self-education, including computers and cars for which you're claiming deductions under the 'logbook' method	$
C	Expenses for repairs to items of equipment you use for self-education	$
D	Car expenses that relate 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 B or C.	$
Total	Add up the work-related self-education expenses A, B, C and D.	$

Transfer the total amount of work-related self-education expenses to question D4 – label D.

Select the code from the list, that best describes your reason for incurring self-education expenses:

• K – The self-education maintains or improves a skill or specific knowledge you require for your employment activities.
• I – The self-education was leading to, or was likely to lead to, an increase in income from your employment activities.

Write your code (K or I) in the CLAIM TYPE box at question D4 – label D.

Where to go next

• Go to question D5 Other work-related expenses 2025.
• Return to main menu Individual tax return instructions 2025.
• Go back to question D3 Work-related clothing, laundry and dry cleaning expenses 2025.