To be tax deductible against your income the course you are doing must be related to your employment obligations either because it is improving the skills you need in your current job or keeping you up to date. You can also claim for expenses that will qualify you for advancement with your current employer but you cannot claim expenses relating to study that will lead to a job with a different employer. If you quit work to undertake the study or work is simply as a result of your study i.e. prac teaching, then no deduction will be available.
If you attend a place of education, such as a university or TAFE, as opposed to a professional membership body that also provides some courses on the side, you can not claim the first $250 of Text books, stationery, Car expenses under the log book or 1/3 method, Student Union and Course Fees. But there are many ways that you can use up this $250 without having to reduce your claim. For example:
1) Expenses that you do not have receipts for or are related to the study but not deductible such as child care cost, still reduce the first $250.
2) The cost of capital items purchased that year reduce the first $250 as well as qualifying for a depreciation deduction.
3) Car expenses calculated under the kilometer or 12% method reduce the first $250 as well as being claimable.
Refer below for deductible travel in relation to self education. The journeys not covered by this can be utilized to reduce the first $250. For example travel from the place of education to work.
The following journeys are deductible:
Home – Place of Education – Home
Work – Place of Education – Work
Work – Place of Education – but not the home journey if next
Home – Place of Education – but not the work journey if next