You enroll in a course that helps you do your job better – can you claim tax deductions for the course fees and costs? Yes
You enroll in a course that is for a new career – can you claim tax deductions? No
What’s the difference?
For the cost of the course to be claimable a deduction there needs to be a clear link between how you currently derive your income and the education being undertaken.
Example: if you are a lawyer and you want to open a flower shop so you enroll in a course about flowers and running a flower shop the cost of the course is not a deductible expense.
In addition if you are studying to open up new opportunities in the future and at this stage it is too early for their to be clear new income Example: the receptionist in a medical center is studying to be a physiotherapist.
To claim the deduction you need to be able to demonstrate the clear link between the current income and the education; whether a course, on-line, conference, seminar, study tour etc
For more information check the Australian Tax Office website, your local Tax Office or with your accountant
