Self education expenses

Are you?
– A taxpayer?

At a glance:
– The Tax Office has compiled a list of self-education expenses that taxpayers may be able to claim.

You should:
– Ensure that you are eligible to claim self-education expenses.
– Contact us if you require any clarification or advice.

Self-education expenses, are study expenses incurred in relation to a taxpayer’s employment aimed to improve or likely increase their income.

Self-education expenses that are allowable tax deductions, include:

• Tuition fees, including fees payable under FEE-HELP (this does not include expenses paid under HECS-HELP);
• Tuition fees, including fees payable under VET FEE-HELP;
• Textbooks, professional and trade journals;
• Stationery;
• Photocopying;
• Computer expenses;
• Student union fees;
• Student services and amenities fees;
• Accommodation and meals, where the course requirements require you to be away from home for one or more nights;
• Running expenses if you have a room set aside for self-education purposes – such as the costing of heating, cooling and lighting the room while you are studying; and
• Allowable travel expenses.

Remember:
– Self-education expenses not connected to your current employment may not be deductible.