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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

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  • 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

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  • 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

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  • [2010] HCA 40
  • (2010) 241 CLR 443
  • (2010) 272 ALR 1
  • (2010) 76 ATR 735
  • (2010) 85 ALJR 122
  • [2010] ATC 20-221
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