Consequently, there is not sufficient connection between his job and his course, and he can't claim a deduction for work-related self-education expenses. However, the high-level professional skills Louis acquires are well beyond the skills he requires for his current job and employment. The course and the job are generally related, and what Louis learns might help him in his job. Louis is a computer science student who works at the university laboratory installing computers. You can show that at the time you were working and studying, your course led, or was likely to lead, to an increase in employment income – for example, a teacher who will automatically get a pay increase as a result of completing the course.Įxample: work-related self-education expenses.You're a trainee employee and the course you are undertaking forms part of that traineeship – for example, an apprentice hairdresser doing a certificate III in hairdressing which is a compulsory component of their apprenticeship.You're improving specific skills or knowledge you use in your current employment – for example, a course that will allow you to operate more machinery at work.You're upgrading your qualifications for your current employment – for example, upgrading from a Bachelor qualification to a Masters qualification.If you work and study at the same time, the study relates to your current employment and you can satisfy any of these conditions, you can claim a deduction. You may also be eligible if you receive a taxable scholarship. If you work while you study and incur self-education expenses, you can claim a deduction. If the self-education or study is too general in terms of your current work, the connection between the education expenses and your income-earning activities does not exist. You may be able to claim a deduction for specific expenses related to your self-education or study, if the education has a sufficient connection to earning your employment income. Education and study – specific self-education expensesĬlaim a deduction for specific self-education or study expenses, if it is relevant to earning your income.
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