as a enrolled nurse can I claim my fee for tax deductions if I am studying to be a registered nurse?

 Author: RachelATO(Community Moderator)Community Moderator

19 Aug 2025

Hi @gvn2fly,

To claim a deduction for self-education expenses, regardless of residency, you must be earning assessable income in Australia at the time the expense is incurred. In addition, the course must have a sufficient connection to your current employment activities in Australia.

Your Bachelor of Nursing course must maintain or improve the specific skills or knowledge required for your current job, or be likely to lead to an increase in your income from that job.

You can’t claim the expense if you weren’t employed at the time the expense was incurred. And you can’t claim it if you were earning non-assessable foreign income (i.e., income not reported on an Australian PAYG summary or income statement).

You can always lodge a request for tailored tax advice; we'd call you to discuss in more detail.

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