01 Jun 09 Deduction for self-education expenses from Youth Allowance - AnstisThe ATO has lodged an appeal against the decision of the Federal Court in this case. The court had held that the taxpayer, who received a youth allowance as a university student, was entitled to a tax deduction for her education expenses.
Until this matter is resolved, the ATO will continue to apply the view set out in TR 98/9. That is, education expenses are not deductible against various Commonwealth educational assistance schemes.
For more information go here.