Krankin - Below are the basic principles of deductibility for self-education:
(a) A deduction is allowable for self-education expenses if the taxpayer's income-earning activities are based on the exercise of a skill or some specific knowledge and the subject of self-education enables the taxpayer to maintain or improve that skill or knowledge
(b) A deduction is allowable for self-education expenses if the subject of self-education leads to, or is likely to lead to, an increase in the taxpayer's income from current income-earning activities
(c) Expenses related to improving knowledge or skills are not of a capital nature
d) A deduction is not allowable for self-education expenses if the subject of self-education is designed to get employment, to obtain new employment or to open up a new income-earning activity
(e) The intention or purpose in incurring the expense may be an element in determining whether the expense is allowable
When you complete your tax return you need to indicate whether you are claiming under (a) or (b).
Although you may have found new employment after obtaining the endorsement, deductibility could still apply under (a). It would come down to your
intent, and the ATO would not have any idea of your intent unless for example, they found out that you received an offer of employment from another company, and your appointment was subject to you obtaining an additional specific rating or endorsement.
If challenged, it would be quite reasonable to argue that your intent was to further your knowledge and increase your expertise, as well as perform your current work more effectively and safely.
Rgds
T