Self-education has a sufficient connection to earning your employment income if it either:
- maintains or improves the specific skills or knowledge you require for your current employment activities OR
- results in, or is likely to result in, an increase in your income from your current employment activities.
You can't claim a deduction for a self-education expense if, at the time you incur the expense:
- it doesn't have a sufficient connection to your employment activities
- you are not employed
- it only relates in a general way to your employment activities – such as undertaking a full-time fashion photography course and working as a casual sales assistant on the weekends
- it enables you to get new employment or change employment – such as a nurse completing a Medical degree to become a doctor or a café worker studying Hotel and Hospitality management
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/education-training-and-seminars/self-education-expenses#ato-Whatareselfeducationexpenses
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/education-training-and-seminars/self-education-expenses/self-education-reduction-in-expenses