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The ATO has published a document entitled "Study expense changes for full-time students receiving Youth Allowance". It explains that full-time students on Youth Allowance can now claim a deduction for their study expenses. This change is a result of the High Court decision in FCT v Anstis [2010] HCA 40 (11 November 2010).

The ATO says that it is sending letters to eligible taxpayers between 1 March 2011 and 30 April 2011 advising them that they will be receiving amended tax assessments. Amended assessments will be issued during April and May 2011.


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