Miscellaneous 2009

Deductibility of self-education expenses " making allowance for the youth allowance

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2009

The recent decision of the Full Federal Court in Anstis clarifies an aspect of the deductibility of self-education expenses. Significantly, it underscores the critical importance of carefully looking at the income side of the coin when applying the deduction side under s 8-1 of the Income Tax Assessment Act 1997 (ITAA97). This article examines the decision, this feature and also some of its implications.

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Miscellaneous 2009

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