Yes — in some circumstances. Education and course costs are deductible when they directly maintain or improve skills you use in your current job. Education aimed at getting a new job or entering a different career is not deductible, regardless of how work-related it seems.
The Test in Plain English
Ask yourself: “Does this course make me better at the job I already have?”
If yes → likely deductible. If the real answer is → “It will help me get a different or better job in the future” → not deductible.
Examples — Deductible
- A software developer doing an advanced coding course in the language they use at work
- A registered nurse completing a postgraduate certificate in their clinical specialty
- A financial adviser completing CPD courses required to maintain their licence
- An accountant completing a CPA or CA study program relevant to their existing accounting role
- A primary school teacher studying advanced literacy teaching methods
Examples — Not Deductible
- A receptionist completing a law degree
- A teacher studying to become a psychologist
- A school leaver studying for a degree before starting work
- A person who is not currently employed studying for a qualification
What Costs You Can Deduct
When the course qualifies:
- Course fees paid out of pocket (not covered by HECS-HELP)
- Textbooks and study materials
- Stationery, printing, and supplies
- Online subscription fees for course platforms
- Student union or association fees
- Work proportion of internet used for study
- Work proportion of equipment used for study
See self-education expense deductions for a full breakdown of all claimable expense types.
What You Cannot Deduct
- HECS-HELP repayments (compulsory or voluntary) — these are not deductible
- Courses for a new career path
- General interest courses without a direct connection to your current employment
- Childcare costs to attend study
Frequently Asked Questions
My current job requires a degree that I am currently studying for. Is it deductible? If you are already employed in the relevant role and the degree is required to continue in that role or to maintain a professional standard in your current work, there is a reasonable argument for deductibility. If you are not yet employed in the field, the connection is absent.
Can I claim a university degree if I am working in the same field? Potentially, for the years when the study is directly connected to current employment. The fact that a degree may also qualify you for promotion or other roles does not automatically disqualify it — the question is whether there is a sufficient current employment connection.
Do I need to be enrolled full-time? No. Part-time or distance education students working in the relevant field can claim self-education expenses on the same basis as full-time students.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.