Trick or treat? Deductibility of self education expenses upheld by the Full Federal Court

Dabner, Justin (2009) Trick or treat? Deductibility of self education expenses upheld by the Full Federal Court. CCH Tax Week, 46. pp. 1-5.

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Abstract

In "Flood gates open on self-education expenses" (see CCH Tax Week -,r380 (2009) this commentator expressed the concern that possibly the Federal Court had perpetrated a cruel April Fools' joke by handing down a decision on 1 April that permitted those in receipt of the Youth Allowance and similar government largess to claim a tax deduction for their education expenses. Now the full court on 4 November (FC of T v Anstis 2009 ATC -,r20-142), by emphatically dismissing the Commissioner's appeal, has confirmed the availability of such deductions. Had the decision been handed down four days earlier and corresponded with Halloween maybe the trick analogy could have been extended. To the contrary, there are now many students who have been provided with a treat. One can expect that the requests for amended assessments will soon be in the mail.

Item ID: 8854
Item Type: Article (Commentary)
Keywords: taxation; taxation law
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Date Deposited: 29 Apr 2010 04:57
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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