Self-education expenses

You may be able to claim a deduction for self-education expenses if your study is work-related or if you receive a taxable bonded scholarship. In some circumstances you have to reduce the amount of your claim by $250.

Eligible courses

Work-related self-education expenses are expenses you incur when you undertake a course to obtain a formal qualification from a school, college, university or other place of education that is relevant for your current employment.

Expenses you can claim 

    • accommodation and meals (if away from home overnight)
    • computer consumables
    • course fees
    • decline in value for depreciating assets (cost exceeds $300)
    • purchase of equipment or technical instruments costing less than $300
    • equipment repairs
    • fares
    • home office running costs
    • interest
    • internet usage (excluding connection fees)
    • parking fees (only for work-related claims)
    • phone calls
    • postage
    • stationery
    • student union fees
    • student services and amenities fees
    • textbooks
    • trade, professional, or academic journals
    • travel to-and-from place of education

Expenses you can’t claim

    • repayments of Higher Education Loan Program (HELP) loan
      • HECS-HELP
      • FEE-HELP
      • OS-HELP
      • VET FEE-HELP
      • SA-HELP
    • Student Financial Supplement Scheme (SFSS) repayments
    • home office occupancy expenses
    • meals – where not sleeping away from home
DISCLAIMER
Kasker Associates website is to provide information of general interest to their clients. The content of this website does not constitute specific advice. Readers are encouraged to consult their tax adviser for advice on specific matters.