Self-education expenses for teachers: what the ATO lets you claim

The connection test: the only question that matters

The ATO allows self-education expenses when there is a direct connection between the course and your current employment. That means the study either maintains or improves the skills and knowledge you need in your present job, or it's likely to lead to an increase in your income from that job.

The ATO's own teacher guidance gives the example of a teacher studying a course about teaching students with special learning needs. That improves skills used in a current classroom, so it passes. A course that equips you for a job in a different field fails, even if you're currently teaching while you study it.

What you can claim when the course qualifies

• Course fees you paid yourself (not Commonwealth supported HECS-HELP contributions, see below)
• Textbooks, journals and stationery for the course
• Conference and seminar fees, including subject association conferences
• Depreciation of a laptop or other equipment over $300, for the study-use share
• Travel between home or work and your place of study, subject to the ATO's rules on which legs count
• Accommodation and meals if you have to travel away from home overnight for a residential block or conference
• Internet and phone used for the study, work share only

The HECS-HELP trap

This is where many teachers get it wrong. If you study in a Commonwealth supported place and defer your student contribution with HECS-HELP, the tax law specifically says you can't deduct those contributions. You also can't deduct your compulsory or voluntary HELP repayments, whatever the debt was for.

Worked example: a Master's subject at 2026–27 rates

Because a qualifying course plus your union fees and registration will usually take you well over $1,000, teachers who study in 2026–27 will nearly always do better itemising than taking the $1,000 standard deduction. Keep every invoice.

PD, HALT and registration hours

Most teachers do self-education without enrolling in a degree. Teacher registration bodies require professional learning to stay registered. In NSW, for example, Proficient teachers need 100 hours of PD over five years if full-time (seven years for part-time or casual). Where you pay for that PD yourself, it passes the connection test easily.

• Paid workshops, online courses and subject association conferences you fund yourself are claimable.
• PD your school runs or pays for is not, because you haven't paid.
• Costs of applying for HALT (Highly Accomplished or Lead Teacher) certification that you pay yourself relate to your current role and are likely to increase income in it. Keep the invoice and ask a tax agent if unsure. See our HALT guide.
• Travel to an interstate conference can include airfares and accommodation, but not any private holiday days added to the trip.

When study changes your job: timing matters

The connection test is applied when you incur the cost. If you're a primary teacher studying special education and you stay in teaching, your costs pass. If you're a teacher studying counselling to leave teaching, they don't, even while you're still in the classroom. If your plans change midway, talk to a registered tax agent about which years' costs qualify.

Pre-service teachers are the clearest 'no'. University fees and costs for an initial teaching degree aren't deductible, because you aren't yet earning teaching income. That applies even if you're doing casual work as a school learning support officer, unless the study is directly connected to that role. For help with the cost of the degree itself, see the cost of a teaching degree and the Commonwealth Prac Payment.

Common self-education mistakes

1. Claiming HECS-HELP contributions. Commonwealth supported place contributions are specifically not deductible, whether paid upfront or deferred.
2. Claiming the whole laptop. If you bought a laptop for study and family use, only the study and work share counts, and it's depreciated if it cost more than $300.
3. Claiming PD the school paid for. If it came out of the school's PD budget or you were reimbursed, it isn't your expense.
4. Claiming a course for a career change. A course in school counselling while you plan to leave the classroom is likely a new occupation, not your current one. Check before claiming.
5. Claiming the private part of a conference trip. Extra holiday days, partner travel and sightseeing aren't deductible.
6. Waiting until July to find invoices. University portals often archive old invoices. Download them each semester.

Records and how to claim

In myTax, self-education goes in the work-related self-education expenses section, with the reason for the claim. If you're itemising in 2026–27, it counts toward your work-related total that's compared with the $1,000 standard deduction.