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This week the Tax Institute was quoted on the Government's follow-up to the High Court's Anstis case on the deductibility of self-education expenses for youth allowance recipients: please see The Weekend Australian Financial Review on 18-19 December: "Ho Ho Ho: tax office gift to uni students" and The Weekend Australian of the same date: "Court ruling sees ATO dip into Santa sack".

We said that as a result of the recent decision impact statement the Tax Office had done the right thing by students in announcing automatic refunds for the past four years for those eligible.  However, the Assistant Treasurer's statement on the application to current and future income years meant that the win for students could well be short lived, with the Government considering whether to legislate in the new year.

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