?

Log in

No account? Create an account

Previous Entry | Next Entry

http://www.austlii.edu.au/au/cases/cth/FCA/2009/286.html

Anstis v Commissioner of Taxation [2009] FCA 286 (1 April 2009)

INCOME TAX – Deductions – Outgoings incurred in the gaining or producing of assessable income – Assessable income in the form of Youth Allowance payable under the Social Security Act 1991 – Recipient of Youth Allowance required throughout the relevant period to undertake full-time study – Requirement of full-time study satisfied if recipient enrolled at an educational institution, undertakes at least three quarters of the normal amount of full-time study in respect of the relevant course and in the Secretary’s opinion is making satisfactory progress towards completing the course – Whether expenditure by taxpayer pursuing a teaching degree on travel to and from teaching rounds, student administration fees, text books etc, deductible from student’s assessable income pursuant to s 8-1 of Income Tax Assessment Act 1997 (Cth).

THE COURT ORDERS THAT:



The application by way of appeal be allowed.
The decision of the Administrative Appeals Tribunal of 18 April 2007 be set aside.
The amended assessment issued by the respondent on 17 November 2006 be set aside and be remitted to the respondent to be revised in accordance with the reasons of the Court published this day.
The respondent pay the applicant’s costs of the application, such costs to be taxed in default of agreement.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
The text of entered orders can be located using eSearch on the Court’s website.




http://www.abc.net.au/news/stories/2009/04/16/2544542.htm?site=local

Symone Anstis has opened the floodgates to fairer tax on students. Let's hope that the ATO fails their appeal.

Comments

( 1 comment — Leave a comment )
vivienne_aster
Apr. 16th, 2009 08:11 am (UTC)
That's excellent - that particular problem always really annoyed me.
( 1 comment — Leave a comment )

Latest Month

August 2015
S M T W T F S
      1
2345678
9101112131415
16171819202122
23242526272829
3031     
Powered by LiveJournal.com
Designed by Naoto Kishi