Possible Claims From Self-Education

Individuals who partake in self-education may be able to claim a deduction for their expenses if the education is related to their work or if they receive a taxable bonded scholarship.

Courses eligible for claim

You are only eligible to receive a deduction if the course has a sufficient connection:

• To your current role and maintains or improves specific skills and knowledge that are required for your current role.
• Results in, or will most likely result in a pay rise from your current place of employment

Courses ineligible for claim

The type of self-education courses that do not qualify for deduction include:

• Ones only generally relates to your current role or profession
• Ones which will allow you to transfer into a new role

Course expenses covered

If the course is eligible, then you will be able to claim against:

• Tuition fees (if you pay them, not if somebody else pays them)
• Computer consumables
• Textbooks
• Trade, professional or academic journals
• Stationery
• Home office running costs
• Internet usage
• Phone calls
• Postage
• Student services and amenities fees
• Travel costs (such as car expenses, between home and place of education, between workplace and place of education – but conditions apply to this)
• Fees payable on some Higher Education Loan Program (HELP) loans (but not the loan itself).

https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Self-education-expenses/