Can I Claim Training & Self-Education as a Business Expense in Australia?
Yes — self-education and training expenses are deductible if they maintain or improve skills used in your current income-earning activity. Training to qualify for new work is generally not deductible.
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What Australian Taxation Office (ATO) says
Self-education expenses meet the 'sufficient connection' test in TR 2024/3 if they maintain or improve specific skills required in current employment, or are likely to lead to increased income from current activities. Training that opens up a new income stream is capital and not deductible.
When you can claim
- Conference fees and travel (sustenance/travel rules apply)
- Industry certifications (CPA, CFA, Microsoft Certified, AWS)
- Professional development courses
- Books and journals related to current work
When you cannot claim
- MBA where there is no current management role
- Training to open up a new profession
- HECS-HELP repayments (different system, not a deduction)
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