Who can claim
This deduction is available to individuals.
- You are earning employment income when the expense is incurred.
- The subject or component maintains or improves skills used in current employment, or is likely to increase income from current employment.
What you cannot claim
- A course that only enables new employment or a change of occupation is excluded.
- HELP and other study-loan repayments are not deductible.
- Employer-paid or reimbursed course costs are excluded.
How the amount is worked out
Claim eligible course and related costs, applying the normal work-use, travel and asset rules to each component.
Records the ATO expects
- Course or seminar invoice
- Current-duty connection
- Travel and accommodation records where relevant
Where this rule comes from
Primary source: ATO self-education expenses (Updated 16 June 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.