D4 Work-related self-education expenses 2022

This question is about self-education expenses that are related to your work as an employee, and that 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 for self-education expenses, you must be able to show that there is a close connection between the course and your work activities at that time.

You can claim a deduction if:

• the course maintained or improved a skill or specific knowledge required for your then current work activities, or
• you could show that the course was leading to, or was likely to lead to, increased income from your then current work activities.

You cannot claim a deduction for self-education 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.

If, when you incurred your expenses you satisfied the conditions necessary to claim a deduction, you can claim the following:

• your tuition fees payable under FEE-HELP – FEE-HELP provides assistance to eligible fee-paying students, who are not supported by the Commonwealth, to pay tuition fees
• your tuition fees payable under VET FEE-HELP – VET FEE-HELP provides assistance to eligible full-fee paying students doing vocational education and training (VET) accredited courses with an approved VET provider
• your tuition fees payable under VET Student Loans – VET Student Loans provide assistance to eligible full-fee paying students doing vocational education and training (VET) accredited courses with an approved VET provider
• self-education expenses you paid with your OS-HELP loan – OS-HELP is a loan to cover expenses for eligible Commonwealth supported students who wish to study overseas towards their Australian higher education award
• the cost of your meals and accommodation during temporary overnight absences from home to participate in self-education
• your other expenses such as textbooks, stationery, student union fees, student services and amenities fees, course fees, and the decline in value of your computer (apportioned depending on private use and use for self-education)
• expenses for your travel in either direction between
  • your home and your place of education
  • your workplace and place of education.
   

Only the first leg of the trip is deductible if you went from home to your place of education and then to work, or the other way around.

You cannot claim contributions you, or the Australian Government, make under HECS-HELP or repayments you make under the Higher Education Loan Program (HELP), the Student Financial Supplement Scheme (SFSS), the Student Startup Loan (SSL), the Trade Support Loans Program (TSL) or the Vocational Education and Training Student Loan (VSL).

Do not include at this item deductions for the cost of:

• formal education courses provided by professional associations
• seminars, education workshops or conferences connected to work.

Include them at item D5 Other work-related expenses 2022.

Did you have any work-related self-education expenses?

No	Go to question D5 Other work-related expenses 2022, or return to main menu Individual tax return instructions 2022.
Yes	Read on.

Answering this question

To complete this item you will need written evidence. For more information about what is written evidence, see Keeping tax records for specific expenses.

You can use the Self-education expenses calculator to work out your claim, then go to step 4 under Completing your tax return. Otherwise, follow the instructions below.

To work out the deduction you can claim at this item for car and travel expenses, see question D1 Work-related car expenses 2022 and question D2 Work-related travel expenses 2022.

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

If you received assessable foreign income that is not shown on an income statement or a PAYG payment summary – foreign employment you must claim your deductions against that income at item 20 Foreign source income and foreign assets or property 2022.

Completing your tax return

To complete this item, you must add up your self-education expenses under the following categories because, in working out what you can claim, certain costs are reduced by $250.

Worksheet

Category	Explanation	Amount
A	General expenses that are deductible, including textbooks, stationery, student union fees, student services and amenities fees, course fees and public transport fares. Also include car expenses (other than the decline in value of a car) worked out under the 'logbook' method. For more information, see question D1 Work-related car expenses 2022.	$
B	Deductions for the decline in value of depreciating assets used for self-education, including computers and cars for which you are claiming deductions under the 'logbook' method.	$
C	Expenses for repairs to items of equipment used for self-education.	$
D	Car expenses related to your self-education for which you are claiming deductions under the 'cents per kilometre' method. (If you have included deductions for the decline in value of or repairs to your car under category B or C, you cannot claim car expenses under this category.)	$
E	Self-education expenses that are not deductible, which are: private costs, including non-deductible travel and childcare costs capital costs, like the purchase price of a desk or computer. Do not include contributions you made under HECS-HELP or repayments under HELP, SFSS, SSL, TSL or VSL.	$

Use the amounts you have written in the worksheet above to complete the steps that follow.

Step 1

If you had any category A expenses, go to step 2. Otherwise, read on.

Step 1 worksheet

Row	Calculation	Amount
f	Add B, C and D.	$

Transfer the amount at row f to D item D4. Go to step 4.

Step 2

Step 2 worksheet

Row	Calculation	Amount
g	Add C, D and E.	$

If the amount at row g is less than $250, go to step 3. Otherwise, read on.

Step 2 worksheet

Row	Calculation	Amount
h	Add A, B, C and D.	$

Transfer the amount at row h to D item D4. Go to step 4.

Step 3

Step 3 worksheet

Row	Calculation	Amount
i	Take the amount at row g away from $250.	$
j	Take the amount at row i away from your category A amount. If the result is zero or less, write 0.	$
k	Add B, C and D.	$
l	Add rows k and j.	$

Transfer the amount at row l to D item D4.

Step 4

Select the code letter from the list below that best describes your self-education.

K	At the time you incurred the expense the self-education maintained or improved a skill or specific knowledge required for your work activities as an employee.
I	At the time you incurred the expense you could show that the self-education was leading to, or was likely to lead to, increased income from your work activities as an employee.

Step 5

Print your code letter (K or I) from step 4 in the CLAIM TYPE box at the right of D item D4.

See also

• Guide to depreciating assets 2022 (NAT 1996) about deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets
• Taxation Ruling TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business

Tax tip

To make working out your deductions easier next year, start keeping your records now.

See also

• Keeping tax records for specific expenses

Where to go next

• Go to question D5 Other work-related expenses 2022.
• Return to main menu Individual tax return instructions 2022.
• Go back to question D3 Work-related clothing, laundry and dry cleaning expenses 2022.

This question is about self-education expenses that are related to your work as an employee.