Self-Education Costs

James Murphy Tax

I have a quick question. Can international students on a student visa claim self-education costs or only when their visa status changes to temporary or permanent?

My client has been told by her friends that she can claim her fees, and I said no because she is not working as a nurse, only a personal carer.

Only when she starts working as a nurse can she claim? Please help to explain this.


You are correct – the studies must directly relate to her current employment.

If their studies are more expansive, as is the case here, there must be the probability that the studies lead to an increase in earnings.

The full facts must be examined: are we dealing with a full-time student who has a part-time, casual position to fund her studies?

If this were the case, the self-education expenditure would be highly unlikely to meet the test and be tax-deductible.