What tax deductions can a student claim in Australia

Tax can feel like a maze when you're balancing work and study, but the part that matters for students is simple once you know where you stand. Whether you can claim a study deduction largely depends on how closely your study relates to your current work.

The ATO may allow you to claim certain self-education expenses when your study connects to the job you already have. So if you're wondering whether you can claim anything as a student, the simple answer is that it depends on whether you're working and whether your course relates to that work.

This guide walks through who qualifies, what counts, and the claims that trip up students every year.

Table of contents

1. When can you lodge your return?
2. What is a self-education deduction?
3. Who can claim student deductions in Australia?
4. What study expenses can students claim on tax?
5. Expenses you cannot claim during tax return

Read our general tax return information for international students >

When can you lodge your return?

Technically, it’s possible to lodge your return for the previous financial year (July 1 to June 30) from July 1. However, if you were on payroll during that financial year, it would be worth being patient for a few more weeks.

Employers report your pay to the ATO, and they have until 14 July to finalise those figures for the year. Once your employer finalises them, your income statement flips to “tax ready” and the numbers flow straight into your return. Lodge before that, and you could be working off incomplete figures, which can mean amending your return later and paying back part of a refund you've already spent.

If you lodge your own return, the deadline is 31 October. If you use a registered tax agent and you're on their books before that date, you generally get more time (often until 15 May the following year).

What is a self-education deduction?

A self-education deduction lets you reduce your taxable income by the cost of study that relates to your current work. It applies to working Australians who study to maintain or improve the skills they use in their current job. Claiming education expenses on your taxes lowers the income you get taxed on, so it can trim the tax you pay or lift your refund.

Who can claim student deductions in Australia?

Your eligibility rests on one test. At the time you spend the money, your study needs to have a sufficient connection with your employment or other income-earning activities. According to the ATO, that connection exists when your course:

• Maintains or improves the specific skills and knowledge you need for your current role; and/ or
• Is likely to lead to an increase in your income from your current job.

An Enrolled Nurse studying to lift the clinical skills they use in their current nursing role is the kind of example that fits. Education that mainly helps you switch careers or land a first job in a new field falls outside the rules.

The second condition is that you have to be employed when you incur the expenses. If study is your focus and you have no current employment income, you generally can't claim self-education deductions, even if the course ties closely to the career you're working towards. Whether you can claim study on tax comes back to that working connection every time.

Sometimes, only part of a course lines up with your job. If a few subjects connect to your current role while others don't, you may be able to claim the cost of just those relevant subjects, provided you can work out what each one costs. Keeping a simple record of your subjects and how each part relates to your work makes this far easier to support if the ATO asks.

What study expenses can students claim on tax?

Once you meet the eligibility test, there is a range of everyday education costs that can be claimed. Here's how they break down:

Course and tuition fees

If you're wondering whether university fees are tax-deductible, the answer depends on how your education is funded. Provided you are eligible, you can claim tuition fees, including student services and amenities fees, if you're enrolled in a full fee-paying place at a university or higher education provider. If you pay your fees upfront, you claim them in the same financial year you pay.

Fees you defer through a FEE-HELP loan can also be claimed, but the timing works differently. Tuition fees for a Commonwealth supported place, whether paid upfront or through HECS-HELP, are generally not deductible.

Each study period has a census date, which is the cut-off point at which your enrolment is locked in, and you become liable for the fees. You claim the deduction in the financial year that census date falls in, which is usually well before you start repaying the loan. That means the fee is only ever counted once, at the point you incur it.

So, when you later repay the loan from your own pocket, those repayments can't be claimed again, whether the original fee landed in an earlier return or the same one.

Two situations remove the deduction:

• Your employer or another party pays or reimburses your course fees.
• A scholarship or grant that covers the study costs you are seeking to claim.

If someone else foots the bill, the cost isn't yours to claim.

Textbooks, equipment and technology

Small costs can add up across a study year. When your study meets the eligibility test, you can generally claim:

• Textbooks and academic or professional journals
• Stationery, printing and computer consumables such as printer cartridges
• The study-related share of your internet and phone use
• Student union fees

A laptop or tablet works differently, since it’s often not only used for study, so work out the percentage of time you do use it for study and apply that share to your claim. If you paid $300 or less, you claim that study-use portion in the year you buy it. If you paid more, you need to spread the claim over the device's effective life.

Course required software may also be claimable, though the ATO's published list of general course expenses doesn't name software specifically.

Travel, home office and placement costs

Travel can be deductible in some situations, and the direction of your trip matters. When your study meets the eligibility test, you can generally claim the cost of travelling between your home and your place of education, or between your workplace and your place of education on the same day.

Everyday home office running costs and living costs tied to study are generally treated as private, so keep your expectations realistic there. The study-related portion of your phone and internet use is usually what counts.

If you complete a professional placement or internship, work-related costs such as uniforms, protective equipment and tools of trade should follow the standard work-related deduction rules.

Keep your records

Whatever you claim, hold onto the paperwork. The ATO expects written evidence, such as receipts and invoices, for your self-education expenses, and you need to be able to show how the course relates to your work.

Expenses you cannot claim during tax return

A handful of claims come up every year that the ATO simply doesn't allow. Knowing what they are upfront saves you from having to amend your tax return later. Some of the most common claims rejected by the ATO are set out below.

• Loan repayments: Repayments towards HELP loans (including FEE-HELP) aren't deductible, whether you make them voluntarily or through tax.
• Austudy and Youth Allowance: You can't claim self-education deductions against these government study payments.
• Everyday and private costs: Childcare and ordinary living expenses (e.g. rent, food and a personal phone plan) all cannot be claimed.

Disclaimer: The information in this document is current as of 21/07/2026 and is provided for general information purposes only. It should not be considered or relied upon as financial, legal or tax advice. Tax laws and regulations and ATO guidance are subject to change, so you should refer to the Australian Taxation Office (ATO) website for the most up-to-date information. Torrens University has not considered your individual circumstances and accepts no responsibility for decisions made solely in reliance on this article. You should obtain independent advice from a registered tax agent where appropriate.