The small business skills and training boost provides a temporary bonus deduction to small businesses (with aggregated annual turnover of less than $50 million). Small businesses will be able to deduct an additional 20% on top of their ordinary deduction for expenditure they incur in providing eligible external training courses to employees through eligible registered training providers in Australia.
The additional 20% bonus deduction is on top of your ordinary deduction for the cost of eligible training expenditure incurred between 7:30 pm (AEDT) on 29 March 2022 and 30 June 2024. It applies to enrolments or arrangements for the provision of training made or entered into at or after 7:30 pm (AEDT) on 29 March 2022.
For further details and guidance on how and when to claim these boosts, you can visit the specific ATO webpage
In Trust Tax Return (TRT- you can find it in "Depreciation" tab