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03 Aug 10 High Court hears appeal in Anstis

On 29 July 2010, the High Court (French CJ, Gummow, Heydon, Kiefel and Bell JJ) heard the Commissioner's appeal against the decision of the Full Federal Court (Finn, Sundberg and Edmonds JJ) in FCT v Anstis [2009] FCAFC 154. The Full Court upheld the taxpayer's claim, as a recipient of (assessable) Youth Allowance, of a deduction under s 8-1 ITAA 1997 for self-education expenses in an amount of $920.

The Court reserved its decision on the appeal.

For a copy of the transcript of the High Court hearing, go here


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