D4 Work-related self-education expenses 2023

Things you need to know

Work-related self-education expenses are costs you incur 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 if:

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

To make working out your deductions easier, make sure you keep records throughout the year.

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 question.

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 question 20 Foreign source income and foreign assets or property 2023.

What you can claim

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 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
• 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.

For more information, about:

• deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets, see Guide to depreciating assets 2023.
• deductibility of self-education expenses included by an employee, see TR 98/9 Income tax: deductibility of self-education expenses incurred by an employee or a person in business.

What you can't claim

You cannot claim as course fees 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 Start-up Loan (SSL), the Trade Support Loans Program (TSL) or 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.

Education expenses you claim at another question

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

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

Include them at question D5 Other work-related expenses 2023.

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

No	Go to question D5 Other work-related expenses 2023, or return to main menu Individual tax return instructions 2023.
Yes	Read on.

What you need to complete this question

To complete this question you will need written evidence to support your claims.

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

If you have self-education car and travel expenses, see question D1 Work-related car expenses 2023 and question D2 Work-related travel expenses 2023.

Completing your tax return

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

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 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 2023.	$
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.)	$
Total	Add up the work-related self-education expenses A, B, C and D.	$

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

Select the letter code, K or I, from the list below, that best describes your reason for incurring self-education expenses.

K	The self-education maintained or improved a skill or specific knowledge required for your work activities as an employee.
I	The self-education was leading to, or was likely to lead to, increased income from your work activities as an employee.

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

Where to go next

• Go to question D5 Other work-related expenses 2023.
• Return to main menu Individual tax return instructions 2023.
• Go back to question D3 Work-related clothing, laundry and dry cleaning expenses 2023.

Complete question D4 to claim self-education expenses that relate to your work as an employee.