Published on 01 Jul 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The recent Federal Court decision in Anstis v The Commissioner of Taxation is seemingly contrary to longstanding views of the Commissioner in Taxation Ruling TR 98/9 regarding deductibility of self-education expenses. Pending an appeal to the Full Federal Court, the reasoning contained in the decision has the potential to be applied to deductions against other forms of Government benefits.
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