Published on 01 Dec 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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.
David is a Barrister with Victorian Bar. He practises in taxation, constitutional and administrative law. David is also a sessional tutor in Taxation Law at the Melbourne
Law School at The University of Melbourne. Current at 14 November 2011
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