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Closes in -758 daysbusiness.gov_au
Bonus tax deduction for small businesses accessing external training for their employees
Overview
A tax incentive that provides small businesses an additional 20% tax deduction for eligible external training courses delivered to employees by registered training providers, for expenditure incurred in a specified period.
Eligibility Criteria
To access the small business skills and training boost, your business needs to be a small business entity.
Your aggregated annual turnover must be less than $50 million for the income year in which you incur the expenditure.
The expenditure must be:
- for the provision of training to employees of your business, either in-person in Australia, or online
- charged, directly or indirectly, by a registered external training provider that is not you or an associate of yours
- already deductible for your business under taxation law
- incurred within a specified period (between 7:30 pm AEDT on 29 March 2022 and 30 June 2024)
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Quick Info
Funding Amount
An additional 20% tax deduction applied to eligible expenditure on external training courses delivered to employees by registered training providers. Expenditure must already be deductible under taxation law, be charged by a registered external training provider that is not the business or an associate, be for provision of training to employees (in-person in Australia or online), and be incurred within the specified period.
Closing Date
30 June 2024(-758 days left)
Eligible Locations
National (All States)
Contact
Last updated: 12 February 2026