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.
Current at 11 August 2009
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