Can Nurses claim Self Education as a Tax Deduction?

Nursing Education Tax Deduction

Self-education expenses are expenses related to a prescribed course of education provided by a school, college, university or other place of education.

Nurses are eligible to claim self-education expenses if you can show that the study has a sufficient connection to your current employment; that is, the study: 

  • maintains or improves the specific skills or knowledge you require in your current employment
  • results in, or is likely to result in, an increase in your income from your employment.

The ATO's Self-education expenses calculator helps calculate the amount you can claim as a deduction for self-education expenses.

If you are eligible, you may be able to claim:

  • expenses such as course fees, textbooks, stationery, photocopying and student union fees
  • the cost of meals if, as a result of your self-education, you had to sleep away from your home for one or more nights
  • home office expenses
  • expenses for travelling from your home to your place of education and back
  • expenses for travelling from your workplace to your place of education and back
  • expenses for travelling the first leg of each trip from your home to your
    • place of education and then to your workplace, or
    • workplace to your place of education and then home
  • the decline in value (depreciation) of your computer apportioned depending on private use and use for self-education. The effective life of a laptop is three years, and four years for a desktop
  • costs you incur attending seminars, conferences, education workshops or training courses that are sufficiently connected to your work activities can be claimed on your tax return.

In some circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses (some of which are not deductible) that can be offset against the $250 before you have to reduce the amount you can claim. For more information, see $250 reduction.

Self-education expenses nurses can't claim

You are not eligible to claim a deduction for your self-education expenses if:

  • you are not earning income relevant to the type of study you are undertaking
  • you were only working casually to support yourself whilst studying and can't show the subject or subjects are relevant to the duties you currently perform
  • the only income you received was from youth allowance, Austudy, ABSTUDY or similar payments providing financial assistance
  • the claim is for repayments you make on loans you have with the
    • Student Financial Supplement Scheme (SFSS)
    • Higher Education Loan Program (HELP)
    • Student Start-up Loan (SSL)
    • Trade Support Loan (TSL)
  • it's for the cost of meals, other than listed above.

It is not sufficient to show that a course:

  • might be generally related to your current employment, or
  • enables you to get new employment.


Learn more about Nurse Tax Deductions and see examples of what is acceptable to claim as a deduction at You Tax Nurse Tax Deductions.


Contributer: You Tax 

You Tax

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