Wikiversity Law Reports/Commissioner of Taxation v Anstis
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This is a Wikiversity Law Report. |
High Court of Australia
TL;DR: Self-education expenses are deductible where the course of education is a condition of receiving an assessable government payment such as Youth Allowance
Facts
[edit | edit source]- A taxpayer, 'A', was studying teaching and receiving Youth Allowance.
- A incurred self-education expenses including the purchase of textbooks.
- The Income Tax Assessment Act allowed a deduction from a taxpayer's taxable income.
- A claimed a deduction for these expenses. The Commissioner disallowed the deduction and disallowed an objection against that decision. The taxpayer appealed unsuccessfully to the Federal Court and Full Federal Court.
Held
[edit | edit source]- Youth Allowance is ordinary income.
- The self-education expenses were incurred in the course of qualifying for, and thereby gaining, assessable income (being Youth Allowance)
- The self-education expenses were not private or domestic in nature because they were directly connected with the taxpayer's 'position' as a recipient of Youth Allowance, not just her existence as a human being.
Other publishers' references
[edit | edit source]- [2010] HCA 40
- (2010) 241 CLR 443
- (2010) 272 ALR 1
- (2010) 76 ATR 735
- (2010) 85 ALJR 122
- [2010] ATC 20-221