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Student windfall evaporates as a result of new legislation

Published on 01 Sep 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In Australian taxation law, taxpayers are entitled to claim the costs of self-education as a deduction against their assessable income only if there is a direct nexus between their employment and the area of study. The ATO adopted the view that student taxpayers in receipt of government assistance payments such as Youth Allowance could not deduct the costs of their study against the government payments. This view was challenged in the High Court in the Anstis case, in which the court held that the taxpayer should be allowed to claim the deduction.

The government subsequently introduced legislation which disallows deductions from 1 July 2011 against any government assistance payments received by taxpayers. This article revisits the facts of the decision in the Anstis case. The article traces the history of self-education and government assistance payments before examining the new legislation and drawing some conclusions.

Author profiles

Annette Morgan CTA
Study Period 1 2017 CTA1 - Lecture Presenter - Lecture 4: GST, Lecture 5: CGT and Lecture 6: FBT Annette is a lecturer at Curtin University within the Taxation Area who prior to joining Curtin on a full time basis in early 2011 was employed as a Senior Tax Manager in a Perth based accounting firm. Annette has extensive experience in all areas of taxation gained from more than 25 years working within the taxation profession. Annette is a CTA, FCPA and holds a Masters in Taxation. Annette is also the Deputy chair of the Tax Institutes WA Professional Development committee. - Current at 26 June 2017
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Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). - Current at 05 February 2016
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Colleen Mortimer CTA
Study Period 1 2017 CTA1 - Subject Lecturer - Lecture 1: Calculating Tax Payable and Assessable Income and Lecture 3: Structures CTA2A - Subject Webinar Presenter - Webinar 3: Partnerships & Webinar 4: Trusts Colleen has been a lecturer at Curtin University since 1988. She currently teaches in a number of postgraduate tax units and has won many awards for her teaching. Prior to joining Curtin University she worked at the Australian Taxation Office and Arthur Andersen and operated her own business specialising in small businesses. Colleen is also a Senior Manager at BDO where she is responsible for the Learning and Development in both the Corporate and International tax area and the Private Clients area. She also teaches for the Tax Institute in both the CTA1 Foundations and CTA2A Advanced subjects. - Current at 26 June 2017
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Nicole WILSON-ROGERS
- Current at 08 June 2009
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