Tax deductions for medical trainees

The basic test

You can claim a self-education cost if, when you paid it, it kept up or improved skills you need for your current job, or was likely to lead to more income in that job. You must have paid it yourself, not been reimbursed, and kept a record. If your work-related claims total more than $300, you need written evidence. ATO: self-education expenses

Usually claimable

• College annual training fees, where you were employed when you paid them and the training relates to your current work.
• College exam fees.
• Courses run by a professional or industry body, and conferences or seminars related to your work.
• Textbooks and stationery used for study. Paid study resources such as question banks are likely claimed on the same basis, although the ATO page does not name them.
• Travel to and from the exam or course, and accommodation and meals when you have to stay overnight.
• Decline in value of a computer, for the part used for study.

Sources: myTax 2026 self-education, ATO guide for doctors and medical professionals.

Conditions and catches

• Not claimable if you were reimbursed, for example by an employer or a training subsidy that repays you directly.
• Not claimable if you weren’t employed when you paid, or if the study is to get a new job rather than for your current one.
• Allowances you get from your employer, like a professional development allowance or training subsidy, are generally assessable income. They go in your return as income. The fees you pay are then claimed separately.
• Paying with a loan or credit card doesn’t stop the claim. You claim when you pay the fee, not when you repay the loan.
• Only the work-related part of a mixed-use item counts.

Sources: myTax 2026 self-education, TR 2024/3 (self-education ruling).

Keep records of

• College invoices and receipts.
• Exam enrolment confirmations.
• Travel and accommodation receipts with dates.
• Payslips showing allowances.