ato logo
Search Suggestion:

Work-related self-education expenses

How to complete the self-education expenses section of your return using myTax.

Last updated 18 June 2015

This is about self-education expenses that are related to your work as an employee and which you incur when you do a course to get a formal qualification from a school, college, university or other place of education.

To claim a deduction, you must have met one of the following conditions when you incurred the expense:

  • the course maintained or improved a skill or specific knowledge required for your work activities at that time
  • you could show that the course was leading to, or was likely to lead to, increased income from your work activities at that time
  • other circumstances existed which established a direct connection between the course and your work activities at that time.

You cannot claim a deduction for self-education expenses for a course that:

  • relates only in a general way to your current employment or profession, or
  • will enable you to get new employment.

You cannot claim any deductions against government assistance payments, including Austudy, ABSTUDY and Youth allowance.

You also cannot claim contributions you made under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP), or repayments under the Higher Education Loan Program (HELP), the Student Financial Supplement Scheme (SFSS) or the Trade Support Loan Program.

Examples of expenses you can claim are:

  • textbooks
  • stationery
  • student union fees, student services and amenities fees
  • the decline in value of your computer. You can use the decline in value calculator to work out your deduction.

Use our calculator to work out your claim

Use the Self-education expenses calculator to work out your claim, because certain costs are reduced by $250.

  1. Click on 'Add' button.
  2. Using the buttons select the condition that best describes your circumstances at the time you incurred the expenses.
  3. Enter your description.
  4. Enter the total you worked out using the calculator at 'Amount'.
  5. Click on 'Save'.