ATO – What attracts our audit attention
To help you taxpayers get things right, you should consider the behaviours, characteristics and tax issues t
You may be able to claim a deduction for self-education expenses if your study is work-related or if you receive a taxable bonded scholarship. In some circumstances you have to reduce the amount of your claim by $250.
Self-education expenses are deductible when the course you undertake leads to a formal qualification and meets the following conditions.
The course must have a sufficient connection to your current employment and:
You cannot claim a deduction for self-education expenses for a course that does not have a sufficient connection to your current employment even though it:
Expenses you can claim
You can claim the following expenses in relation to your self-education:
Some travel for journeys cannot be claimed, but you may be able to offset the cost of these journeys against the $250 reduction.
If an expense is partly for your self-education and partly for other purposes, you can only claim the amount that relates to your self-education as a deduction.
Expenses you can’t claim
You cannot claim the following expenses in relation to your self-education: