Self-education expenses relate to a prescribed course of education provided by
You can claim tuition fees, text books and stationery, computers & consumables, student union fees, travel to and from the place of education, academic journals, internet usage etc.
A prescribed course of education refers to an organized course of study that is either full time or part time. There should be an element of continuity and of on-going instruction or training.
These expenses are deductible where they are related to the taxpayer’s current income-earning activities.
An expense is deductible when it has the essential character of an income producing expense. The expense on course should be used in carrying on an income producing activity in business or in the course of employment.
These expenses are not deductible if the study is to enable a taxpayer to gain employment or open a new income earning activity.
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