Professional development costs may be deductible when they have a sufficient connection with current income-earning activities and meet the relevant rules. Training for a new occupation or unrelated work can have different treatment.
What this means in practice
Keep course invoices, the program and a note explaining the connection to your present duties. Separate private travel or leisure components from professional activities. Check whether the employer reimbursed any amount. Membership, registration, course materials and travel should be reviewed as separate items rather than assuming that every cost connected with an event has the same treatment.
Your next steps
- Keep the course program
- Record its connection to current work
- Retain invoices
- Identify private or reimbursed amounts
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Income and deductions ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
