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Claiming Self-Education Expenses

Claiming self-education expenses - self-development courses

Self-improvement and personal development courses

In order to claim a deduction for any form of work-related self-education expense, there must be a connection between the self-education activity and your income earning activities at the time you incur the expense. You can claim a deduction for self-education when the expense has the essential character of an income-producing expense.

To be eligible for a deduction for expenses you incur for a self-improvement or personal development course, the course must have a sufficient connection to your current employment. That is, the course:

  • maintains or improves the specific skills or knowledge you require in your current employment, or
  • results in, or is likely to result in, an increase in your income from your current employment.

You cannot claim a deduction for work-related self-education expenses for a course that does not have a sufficient connection to your current employment, even though it:

  • might be generally related to it
  • enables you to get new employment.

 

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