A common question I have been asked lately is regarding the Government’s announcement to cap self-education expenses deductions at $2,000 per person per income year. This was initially announced in the April Budget and had a start date of 1 July 2014, however has now been deferred until 1 July 2015.

Work-related self-education expenses are costs incurred in undertaking a course of study or other education activity, such as conferences and workshops, and include;

  • Tuition/training fees
  • Textbooks and professional journals
  • Travel and accommodation
  • Computer expenses
  • Stationary

Employers are still able to provide and fund training for their employees as part of investing in improving skills for their employees, however employers are not able to sacrifice training costs above the $2,000 for that employee for the year without incurring extra tax.

For any further information in relation to self-education expenses please contact us at Green Taylor Partners.


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