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Self education : a deductible expense

Publication date: 01 Feb 96 | Source: "THE TAX SPECIALIST" JOURNAL ARTICLE

Issue: Vol 4 No 3
Journal previously titled 'Taxation in Australia Red Edition'

Pages: 158-163

This article provides a South African perspective on the Australian rules for deduction of costs incurred in self education. The article finds a contrast between the approaches taken by the two countries and questions whether Australia's approach is a correct one.

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Author profile

Prof Michael Walpole CTA
Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 23 January 2018
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