You may be able to claim the costs associated with educating yourself – whether you are a part-time or full-time student – if there is a direct connection between your course of study and your current job or work activities – that is, your education will maintain or improve your skills.
• For self-education expenses, this generally means that you must be employed in the field you are studying prior to commencing the study – and the study itself must be directly related to the income you are earning.
You can generally claim study-related items such as:
- textbooks
- course fees (including FEE-HELP but excluding HECS-HELP)
- stationery
- student union fees
- travel expenses to and from university or TAFE
You can claim expenses for travel between:
- your home and your place of education
- your place of education and your home
- your workplace and your place of education, and
- your place of education and your workplace.
However, only the first leg of each trip is deductible where you travelled:
- from your home to your place of education and then to your workplace, or
- from your workplace to your place of education and then to your home
- travel expenses under OS-HELP
- the decline in value of equipment used in study, such as a computer.
You cannot claim your education costs:
- if you are studying so you can get a new job or open up a new business opportunity
- against income you received from Centrelink payments such as youth allowance or austudy.