What self-education expenses are generally not deductible?

Expenses for courses that help you get a new job, change careers, or qualify for work you are not yet doing are generally not deductible. According to ATO guidelines, if the primary purpose of the study is to gain new employment or move into a completely different field, it is considered a private expense.

Can I claim self-education, training, and course fees on tax in Australia?

Self-education, training and course fees can sometimes be tax deductible in Australia, but only in particular situations. The key issue is whether the study has a clear connection to your current income-earning activities, which is where many employees and sole traders make mistakes when lodging wit

Skill level: General guidance
Time: Varies
Trade: Tax & Deductions
Updated: 4 November 2026

Can Australian tradies claim self-education expenses on tax?

What are the key criteria for deducting self-education costs in Australia?

In general, self-education expenses may be deductible where the course or training directly maintains or improves the skills or knowledge you use in your current work, or is likely to lead to increased income in your existing role or business activity.

Study that helps you get a new job, change careers, start a different income-earning activity, or qualify for work you are not yet doing is generally treated differently and may not be deductible. This distinction is a common ATO focus area.

Claimable self-education costs can include more than just course fees. Depending on the circumstances, related expenses such as textbooks, stationery, professional journals, depreciation on equipment used for study, and some travel between work and your place of education may also be relevant.

If your employer reimburses you, pays the expense on your behalf, or you receive certain government assistance for the course, that can affect what you can claim. You generally cannot claim for amounts you did not actually pay yourself.

Good records matter. The ATO expects receipts, invoices, enrolment documents, and evidence showing the connection between the study and your current work. If the study has mixed private and work-related use, apportionment is usually required.

How does the ATO assess self-education claims for tradies?

Whether the course is connected to your current job, profession, trade or existing sole trader business, rather than helping you move into a new field.

Which parts of the overall cost may be deductible and which parts are private, capital, reimbursed, or otherwise excluded.

How to treat mixed expenses, such as laptops, internet, phone use, travel, and home study costs, where only part may relate to income-earning use.

Whether the timing of the expense, the way the course is delivered, or the source of any funding changes the tax treatment.

What evidence would best support the claim if the ATO reviewed it, including records that show the link between the study and your current income.

Common Costly Mistakes

Claiming a course that is really aimed at getting a promotion into a different occupation or moving into a new career.

Claiming the full cost of laptops, internet, travel or home expenses without properly apportioning private use.

Trying to claim amounts that were reimbursed by an employer or paid through another arrangement.

Keeping course receipts but not keeping evidence of how the study relates to current work duties.

When To Get Professional Help

DIY can become risky when your study has a mixed purpose, your role is changing, or you are combining employee and sole trader income. It is also worth getting help where course fees, equipment, travel, or reimbursements make the claim less straightforward, especially if you want confidence your position aligns with ATO guidance.

Talk To A Specialist

If you want clarity on what may be claimable in your circumstances, speak with a registered tax agent before lodging. A practical review can help you understand the ATO position, what records you need, and where the line is between deductible study and private education: /finance/enquire?service=tax

Frequently Asked Questions

Can I claim uni fees or TAFE fees on tax in Australia?

Sometimes, but not automatically. The main question is whether the study relates closely to the work you already do to earn income now. If it is aimed at helping you perform your current role better, a deduction may be available; if it is for starting a new career, it is often not deductible.

Can employees claim self-education expenses?

Employees may be able to claim self-education expenses where there is a real connection to their current employment duties. The ATO generally looks for a link between the course and the skills or knowledge used in the current job, not just a general benefit to future career prospects.

Can sole traders claim training and course costs?

Sole traders may be able to claim training that relates to their existing business activities and helps maintain or improve the skills used in that business. The tax treatment can be less favourable where the course is more about setting up a new business direction or gaining an initial qualification for a different income stream.

Can I claim a laptop, internet, or travel for study?

Potentially, but usually only to the extent the expense is connected to deductible self-education and used for income-earning purposes. Mixed-use items like a laptop or home internet generally need to be apportioned, and travel rules can be quite specific, so records are important.

Do I need a tax agent to claim self-education expenses?

Not everyone does, but many people benefit from one where the claim is not straightforward. Under Tax Practitioners Board rules, only a registered tax agent can charge a fee to prepare and lodge a tax return for someone else, and they can help interpret ATO guidance in light of your actual circumstances.

Important — General Information Only

This information is general in nature only and is not personal tax or deductions advice. It does not take into account your objectives, financial situation or needs, and whether a self-education expense is deductible depends on your individual circumstances and the current ATO rules. You should consider your own situation and seek advice from a registered tax agent before acting. For authoritative guidance, refer to the Australian Taxation Office (ATO), and note that the Tax Practitioners Board (TPB) regulates registered tax agents in Australia.

Frequently asked questions

Can I claim uni fees or TAFE fees on tax in Australia?: Sometimes, but not automatically. The main question is whether the study relates closely to the work you already do to earn income now. If it is aimed at helping you perform your current role better, a deduction may be available; if it is for starting a new career, it is often not deductible.
Can employees claim self-education expenses?: Employees may be able to claim self-education expenses where there is a real connection to their current employment duties. The ATO generally looks for a link between the course and the skills or knowledge used in the current job, not just a general benefit to future career prospects.
Can sole traders claim training and course costs?: Sole traders may be able to claim training that relates to their existing business activities and helps maintain or improve the skills used in that business. The tax treatment can be less favourable where the course is more about setting up a new business direction or gaining an initial qualification for a different income stream.
Can I claim a laptop, internet, or travel for study?: Potentially, but usually only to the extent the expense is connected to deductible self-education and used for income-earning purposes. Mixed-use items like a laptop or home internet generally need to be apportioned, and travel rules can be quite specific, so records are important.
Do I need a tax agent to claim self-education expenses?: Not everyone does, but many people benefit from one where the claim is not straightforward. Under Tax Practitioners Board rules, only a registered tax agent can charge a fee to prepare and lodge a tax return for someone else, and they can help interpret ATO guidance in light of your actual circumstances.
What self-education expenses are generally not deductible?: Expenses for courses that help you get a new job, change careers, or qualify for work you are not yet doing are generally not deductible. According to ATO guidelines, if the primary purpose of the study is to gain new employment or move into a completely different field, it is considered a private expense.

Written by Taxwise, the Tax & Deductions specialist at Aus.Tools.