myTax 2024 Work-related self-education expenses

Things to know

Work-related self-education expenses are costs that you incur to:

• undertake a course at an educational institution (whether they lead to a formal qualification or not)
• undertake a course by a professional or industry organisation
• attend a work-related conference or seminar
• complete self-paced learning and study tours (whether within Australia or overseas).

To claim a deduction for a work-related expense:

• you must have spent the money yourself and weren't reimbursed
• it must be directly related to earning your income
• you must have a record to prove it (usually a receipt).

You can only claim a deduction for the work-related portion of an expense. You can't claim a deduction for any part of an expense that is not directly related to earning your income or that is private.

If your total claim for work-related expenses is more than $300, you must have written evidence to prove your claims.

You can claim

To claim a deduction for self-education expenses, you must be able to show there is a close connection between the course and your work activities at the time you incurred the expenses.

You can claim a deduction if either:

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

You can't claim a deduction if either:

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

What you can claim

If at the time you incurred any of the following expenses, there was a close connection between your course and your work activities, you can claim them as a deduction:

• your 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)
• accommodation and meals (where course requirements require you to be away from home overnight)
• your tuition fees payable under
  • FEE-HELP
  • VET Student Loans  
• self-education expenses you paid with your OS-HELP loan
• expenses for your travel in either direction between
  • your home and your place of education
  • your workplace and place of education.
    Note: 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.

Claim at this section any work-related self-education expenses incurred in earning assessable foreign employment income shown on an income statement or PAYG payment summary – foreign employment.

If you no longer own or use an item costing over $300, and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment.

For more information on:

• deductions for decline in value, balancing adjustments and immediate deductions for certain depreciating assets, see Guide to depreciating assets
• deductibility of self-education expenses included by an employee, see Taxation Ruling TR 2024/3 – Income tax: deductibility of self-education expenses incurred by an individual.

Related page

Claiming deductions
How to claim deductions in your return using myTax.

What you can't claim

• Any deductions against government assistance payments, including Austudy, ABSTUDY and youth allowance.
• Course fees contributions or repayments you, or the Australian Government, make under:
  • HECS-HELP
  • the Higher Education Loan Program (HELP)
  • the Vocational Education and Training Student Loan (VSL)
  • the Student Financial Supplement Scheme (SFSS)
  • the Student Startup Loan (SSL) or
  • the Australian Apprenticeship Support Loan (AASL) Program – formerly known as Trade Support Loans (TSL).

Don’t show at this section

Don't show the following at this section:

• Expenses you incurred in earning assessable foreign employment income that is not shown on an income statement or PAYG payment summary – foreign employment, go to Foreign employment
• For any balancing adjustment, show your      
  • losses at Other work-related expenses
  • profits at Other income.

Any balancing adjustment amounts calculated in the Depreciation and capital allowance tool will show automatically.

Completing this section

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

We pre-fill your tax return with work-related self-education expense information you uploaded from myDeductions. Check them and add any work-related self-education expenses that have not pre-filled.

To claim work-related self-education expenses, you must first show income from salary and wages or foreign employment income in the Income statements and payment summaries section.

To personalise your return to show work-related self-education expenses, at Personalise return select:

• You had deductions you want to claim
• Work-related expenses

To claim your work-related self-education expenses, at Prepare return select 'Add/Edit' at the Deductions banner.

At the Work-related self-education expenses banner:

1. For each work-related self-education expense that has not been pre-filled in your tax return, select Add.
2. Select the Self-education type that best describes your reason for incurring self-education expenses.
3. From the four categories, select the Category type, and
   • enter Your description. To assist in record keeping, add a short description of your expense.
   • for General expenses and Repair expenses enter your Amount.
   • for Decline in value enter your Decline in value or use the Depreciation and capital allowances tool.
     The Depreciation and capital allowances tool can help you to work out any decline in value. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool when you add your work-related self-education expenses and select 'Decline in value'.
     Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciating and capital allowances tool' link.
   • for Car expenses select the Calculation method you wish to use.
     If you qualify to use both methods, you can use whichever method gives you the largest deduction or is most convenient. You can enter each in myTax to work this out. If you do, remember to delete the one you don't want to use.
     
     For more information on car expenses calculation methods, see Work-related car expenses.
     • If you select the 'Cents per kilometre' method, enter the number of work-related kilometres you travelled.
     • If you select the 'Logbook' method, enter the information into the corresponding fields. MyTax will calculate the total car expenses.
       If you have calculated the decline in value of your car, enter the amount without any reduction for personal use. MyTax will multiply the decline in value you enter by the percentage of work-related use.
       
       The Depreciation and capital allowances tool can help you to work out any decline in value deduction. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool when you add your work-related self-education expenses and select the 'Logbook' method.
       If you used the Depreciation and capital allowances tool to work out the decline in value, the calculated amount will automatically exclude the personal use percentage. To display results from the tool you must select the logbook method.
       Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciation and capital allowances tool' link.
4. Select Save – myTax will work out the total amount you can claim.
5. Select Save and continue when you have completed the Deductions section.

Watch: This video shows how to use the Depreciation and capital allowances tool.

You need to keep records for 5 years (in most cases) from the date you lodge your tax return.

Our myDeductions tool is free to use and is available through the ATO app. The tool makes it easier and more convenient to keep records of your expenses and income in one place, including photos of your receipts and invoices.

Further information

Four categories

The following table show 4 categories of expenses, the Category type from myTax and the types of self-education expenses to include in each.

Glossary

FEE-HELP provides assistance to eligible fee-paying students, who are not supported by the Commonwealth, to pay tuition fees.

VET Student Loans provide assistance to eligible full-fee paying students doing vocational education and training (VET) accredited courses with an approved VET provider.

OS-HELP is a loan to cover expenses for eligible Commonwealth supported students who wish to study overseas towards their Australian higher education award.