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27 Apr 10 Claiming deductions for education expenses against youth allowance

On 23 April 2010, the High Court (Gummow and Crennan JJ) granted the Commissioner special leave to appeal against the decision of the Full Federal Court in FCT v Anstis [2009] FCAFC 154 (4 November 2009). In that case, the Full Federal Court had decided that Ms Anstis, who received a Youth Allowance as a university student, was entitled to a tax deduction for her education expenses.

The High Court is expected to decide the appeal later in 2010. Until this matter is resolved, the ATO has advised that it will continue to apply the view set out in Income Tax Ruling TR 98/9. That is, education expenses are not deductible against various commonwealth educational assistance schemes.

For a copy of the transcript of the special leave application, go here


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