Work-related study deductions

[#1]

Hi all,

I'm trying to figure out whether a purchase will be deductible. I'm undertaking a postgraduate research course that will result in advancement at work.

I'm looking to purchase electronics that will directly assist in my research and therefore the course, however, they are not related to and will not help in my current job.

On the ATO website, I could only find wording highlighting the ability to claim computer electronics, which these are not. Does anyone know if I'd be able to claim the cost of this purchase?

[#2]

Because they aren't related to your current job you wouldn't be able to claim as work related. https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Self-education-exp...

[#3]

Hey, thanks for the answer. Just to clarify,

Even though the electronics are related to my research, which is part of my study, which is directly related to advancement at work, I wouldn't be able to claim them under education/study expenses because there's not a direct link between the electronics and work?

[#4]

Hi @Peanutbanana101,

Thank you for your reply. The website advises - Self-education expenses are deductible when the course you undertake leads to a formal qualification and meets the following conditions. The course must have a sufficient connection to your current work activities as an employee and:

• maintain or improve the specific skills or knowledge you require in your current work activities
• result in, or is likely to result in, an increase in your income from your current work activities.

You can't claim a deduction for self-education expenses for a course that doesn't have a sufficient connection to your current work activities even though it:

• might be generally related to it – such as undertaking a full-time fashion photography course and working as a casual sales assistant on the weekends
• enables you to get new employment – such as moving employment as a nurse to employment as a doctor.

You would need to meet the eligibility criteria in order to claim a deduction. You have advised it is not relevant to your current work. Do you mean the course or the equipment. If you actually do meet the eligibility then you can claim a deduction for self education expenses, If it is a depreciable item then you will need to look at this. Generally you need to pay the first $250 towards self education expenses also. 

Please use the links provided to determine your eligibility.

Regards,

Jodie2.

[#5]

Hi @Jodie_ATO,

Thank you for your help.

In response to:
"You have advised it is not relevant to your current work. Do you mean the course or the equipment."

The course is relevant to my current work.
The equipment is not relevant to my current work.
The equipment is relevant to my course.

Cheers

[#6 · Accepted solution]

Hi @Peanutbanana101,

Thank you for your reply. As advised The website advises - Self-education expenses are deductible when the course you undertake leads to a formal qualification and meets the following conditions. The course must have a sufficient connection to your current work activities as an employee and:

• maintain or improve the specific skills or knowledge you require in your current work activities
• result in, or is likely to result in, an increase in your income from your current work activities.

Your expenses are deductible in relation to the course you undertake and the costs incurred because of it. You can review the information on our website. It does sound as though the course you are doing is relevant so your expenses would be also.

Hope this helps.

Regards,

Jodie2.  

[#7]

Hey @Jodie_ATO 

Brilliant, thank you so much for your help.

Cheers!

[#8]

Hi Jodie

Would this apply for single unit studies as well?

[#9]

Hi @Misty111222333,

It doesn't matter whether you're studying full-time or part-time, as long as the course meets the guidelines on our website that @Jodie_ATO mentioned.

[#10]

It's not a course though, it is 2 single unit studies. Does it still apply then?