Learner and work from home tax deductions

Tuesday, June 30, 2020

End of financial year is among us, which means it’s tax time for 2019/2020. If you are currently studying an aged care course, there are likely to be a number of study-related expenses you can claim as tax deductions.

For many of us, the pandemic has meant more working from home than ever before. As such, the Australian Tax Office (ATO) has updated tax-related information you should know about home-related expenses that could save you money.

Calculating student tax deductions

Studying and EOFY

The Australian Tax Office makes it clear that you can claim many self-education deductions when you’re a student, as long as the course you are studying:

  • Improves the skills and knowledge required for your current employment
  • Is likely to result in an increase in your income from your current employment (For example, a promotion or pay rise).

Note: Students who apply before June 30 could claim this financial year. Of course, some of your study-related expenses will be able to be claimed at this EOFY, while others may pop up in the 2020/21 financial year to follow.

Student claims at tax time

Gaining qualifications or upskilling to take your career in aged care to the next level is an investment in your future. As part of your training journey you are likely to incur a few study-related expenses along the way. Hopefully you have been tracking your expenses and keeping receipts (if you didn’t this year, make sure you get a system in place to save yourself money in the next financial year).

Expenses that are directly related to your study that you might be able to claim as tax deductions include:

  • Your course fees (only if you paid them yourself)
  • Textbooks
  • Phone calls
  • Stationery such as planner, highlighters, notebooks and pens
  • Computer consumables including printer cartridges
  • Trade, professional or academic journals

COVID-19 changes to work tax deductions

As a result of COVID-19, work circumstances have changed for many. For those now working from home, there are various deductions available to claim.

If you’re usually working from an office or elsewhere then working from home may have resulted in some additional costs. Being at home more means using heating, lighting and even furniture more, and these things can add up.

The Australian Tax Office understands that tracking work from home-related expenses can be tricky, so they have introduced a ‘shortcut method’ from 1 March until 30 June, 2020. This means employees working from home can claim 80 cents per hour for each hour you work from home during the period 1 March to 30 June 2020. These expenses may include:

  • phone expenses
  • internet expenses
  • the decline in value of equipment and furniture
  • electricity and gas for heating, cooling and lighting.

Keep in mind, if you were already working from home in some capacity prior to 1 March, will need to use one of the existing methods to calculate your deduction for the period 1 July 2019 to 29 February 2020.

Claiming tax deductions can be confusing, so if you are unsure, it’s always best to check with a tax professional who can advise you on what you can claim based on your individual circumstances. Getting right at tax time can save you money, so make sure you’re in the know of what you can are eligible for!


The information above is general information only and does not constitute professional advice. Get in touch with the ATO or a tax professional to learn more about how this information applies to your individual circumstances.

If you’re interested in studying an aged care course in the new financial year, get in touch with our team today for more information.

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