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ssquare_dipta(Newbie)Newbie
25 Apr 2026

I have a few questions regarding claiming Professional year expense as deduction for self-education.


I have accepted an employment offer that starts from 18th May 2026, and the earliest professional year program at my preferred institute starts on 16th May 2026. I have already discussed with the employer and they agreed the program will help my growth in the company.


AM I eligible to claim the professional year expense as deduction for self education during tax return, as it starts 2 days before my employment starts? The date on the offer letter is April 15. If start date is an issue, I can start the program in the next batch (4 weeks later).


Also, I will be paying the professional year fees in installments. So, part of that will be in the next financial year (2026-27). In case I need to start the program on 16th May 2026 as agreed with the employer, will I be eligible to claim the next installments (which will be after my employment starts)?


Thanks.

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39 views
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Taxduck(Taxicorn)Taxicorn
25 Apr 2026

Self education expenses are claimed when they are incurred.

From ATO

"You can claim a deduction for a self-education expense if, at the time you incur the expense, it has a sufficient connection to earning income from your employment activities."

Self-education expenses | Australian Taxation Office

What is the meaning of incurred? From tax ruling

"As a broad guide, you incur an outgoing at the time you owe a present money debt that you cannot escape."


See the tax ruling for the timing of a deduction.

TR 97/7 | Legal database

For tuition fees, this may well be the date on any invoice provided by the institution. (or it may not be)

So, the starting date (even the next batch starting date) would not be relevant if you incurred the expense before you started employment. With regard to the installments and in what tax year they are claimed, again it depends on when the expense was incurred.

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Can I claim professional year expenses as self-education? | ATO Community