Do you need to learn a language to help you do your job better? Self-education expenses are deductible when the course you undertake leads to a formal qualification. To claim a deduction for self-education expenses, you must have met one of the following conditions when you incurred the expense:
- The course must have a sufficient connection to your current employment and:
- the course maintains or improves a skill or specific knowledge required in your employment activities
- you could show that the course was leading to, or was likely to lead to, increased income from your current work activities, or
- other circumstances existed which established a direct connection between the course and your current work activities.
https://www.ato.gov.au/uploadedFiles/Content/IAI/Downloads/Toolkits/TaxTimeToolkit_Selfeducationexpenses.pdf
Check out the following links for more info from the ATO:
https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/deductions-you-can-claim/education-training-and-seminars/self-education-expenses/