Upskilling? You may be able to claim your self-education expenses

If you plan to upskill or complete professional development, you may be able to claim self‑education expenses in your 2024–2025 income tax return.

What Counts as Self‑Education Expenses?

You incur self‑education expenses when you:

• Complete courses at an educational institution, even without earning a formal qualification
• Undertake training through an industry or professional organisation
• Attend work‑related conferences or seminars
• Participate in self‑paced learning or study tours in Australia or overseas

When Self‑Education Expenses Are Tax Deductible

To claim a deduction, your self‑education must have a direct connection to your current employment income. Your study must either:

• Maintain or improve the specific skills or knowledge you use in your current role, or
• Be likely to increase your income in your current role

If only part of your study relates directly to your work, you must apportion your expenses and claim only the work‑related portion.

What Self‑Education Expenses You Can Claim

If you meet the eligibility requirements, you may be able to claim deductions for:

• Tuition, course or seminar fees for full fee‑paying places
• General course expenses such as stationery and internet use
• Depreciation on work‑related assets, including laptops
• Transport costs between home or work and your place of study
• Accommodation and meals when your course requires you to stay away from home overnight
• Interest on loans used to pay for deductible self‑education expenses

Keep Records to Support Your Claim

To protect your deduction, keep clear records of your study expenses and ensure you can demonstrate how they relate to your current employment. Accurate record‑keeping helps support your claim and reduces the risk of adjustments or disputes.