What Self deducation expenses are allowable deductions?

You may be able to claim the costs associated with educating yourself – whether you are a part-time or full-time student – if there is a direct connection between your course of study and your current job or work activities – that is, your education will maintain or improve your skills.

• For self-education expenses, this generally means that you must be employed in the field you are studying prior to commencing the study – and the study itself must be directly related to the income you are earning.

You can generally claim study-related items such as:

  • textbooks
  • course fees (including FEE-HELP but excluding HECS-HELP)
  • stationery
  • student union fees
  • travel expenses to and from university or TAFE

    You can claim expenses for travel between:

    • your home and your place of education
    • your place of education and your home
    • your workplace and your place of education, and
    • your place of education and your workplace.

    However, only the first leg of each trip is deductible where you travelled:

    • from your home to your place of education and then to your workplace, or
    • from your workplace to your place of education and then to your home

You cannot claim your education costs:

  • if you are studying so you can get a new job or open up a new business opportunity
  • against income you received from Centrelink payments such as youth allowance or austudy.
(source ATO)

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