Non-deductible and deductible self-education travel
Flow Chart
Yes Yes
Home → Place of Education → Home
Yes No
Home → Place of Education → Work
Yes No
Work → Place of Education → Home
Yes Yes
Work → Place of Education → Work
Expenses Relating to Self-Education
Student union (not HECS)
Course fee's (e.g. TAFE)
Text books
Stationery/photocopying
Home office expenses e.g. electricity
Interest on money e.g. purchase of computer or fees
Depreciation e.g. computers, filing cabinets, desks, chairs, lights etc.
Ink cartridges for printers
Secretarial expenses e.g. typing of assignments
Travel - see flow chart (above)
Software relating to study
Disclaimer: This is not advice. Items herein are general comments only and do not constitute or convey advice per se. The information contained in this article is for guidance only and should not be relied upon without obtaining professional advice having regard to your specific circumstances.
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