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Assuming that you have not entered the HECS-HELP system. Otherwise section 26-20 of the ITAA 1997 prevents a deduction for HECS-HELP payments even if you have an invoice for the fee.
As a general rule, a deduction is allowable for self-education expenses if a taxpayer’s current income-earning activities (eg, employment activities) are based on the exercise of a skill or some specific knowledge and the subject of the self-education enables the taxpayer to maintain or improve that skill or knowledge. Also, the expenses will generally be deductible if they are likely to lead to an increase in salary or wages from the taxpayer's current employment.
However, no deduction is allowable for self-education expenses if the study is designed to enable a taxpayer to get employment, obtain new employment or open up a new income-earning activity even if that is in the taxpayer’s current employment. This includes studies relating to a particular specialisation or field of employment in which the taxpayer is not yet engaged. Such expenses of self-education are incurred at a point too soon to be regarded as incurred in gaining or producing assessable income.
Therefore, in order for the self education expenses to be deductible, you would need to show a close and immediate connection between the expenses incurred and your current employment duties. You would also need to demonstrate that you will use the skills and knowledge you will gain from the MBA studies in carrying out your current employment duties.
If the content of the studies do not have a close connection with your employment duties, then it may be difficult to claim a deduction as the connection may be too remote.
ATO guidance on self education expenses can be found in TR 98/9 at the link below.
https://www.ato.gov.au/law/view/ ... TR989/NAT/ATO/00001
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