From the 2023–24 income year, eligible deductions for work-related self-education expenses will be claimed at Label D4 – Self-education expenses.
Previously, formal education courses provided by professional associations, seminars, education workshops or conferences connected to work, were claimed at D5 – Other work-related expenses. These expenses now need to be included at Label D4 Category A.
This doesn’t change the types of expenses, or the amounts of deductions a taxpayer can claim, only the label at which they can be claimed.
To claim a deduction for self-education expenses, a close connection between the expense for self-education and work activities at that time must be shown.
A deduction may be claimed if:
- the expense for self-education maintained or improved a skill or specific knowledge required for work activities at that time, or
- the expense for self-education was leading to, or was likely to lead to, increased income from work activities at that time.
Eligibility for work related self-education expenses, and an estimate for the deduction for a tax return can be checked using our self-education expenses calculator.