Commissioner of Taxation v Anstis [2009] FCAFC 154

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Anstis [2009] FCAFC 154

INCOME TAX – assessable income in the form of Youth Allowance payable under the Social Security Act 1991 (Cth) – deductibility of self-education expenses under s 8-1 of the Income Tax Assessment Act 1997 (Cth) – whether the occasion of the outgoings was productive of the assessable income – whether expenditure incurred at 'a point too soon' – the occasion of the expenditure was the pursuance of a course of study and because of the manner and standard to which it was pursued it was productive of assessable income. HELD: the appeal be dismissed. Income Tax Assessment Act 1997 (Cth)ss 6-5, 6-20, 8-1, 11-5, 40-25, 51-10, 51-35 Social Security Act 1991 (Cth) ss 540, 541(1)(a), 541B(1), 541B(3A), 541B(3B) Income Tax Assessment Act 1936 (Cth) s 82A(1) Commissioner of Taxation v Cooper (1991) 29 FCR 177 cited Federal Commissioner of Taxation v Day (2008) 236 CLR 163 applied Federal Commissioner of Taxation v Finn (1961) 106 CLR 60 considered Federal Commissioner of Taxation v Hatchett (1971) 125 CLR 494 cited Federal Commissioner of Taxation v Lacelles-Smith (1978) 78 ATC 4162cited Federal Commissioner of Taxation v Maddalena (1971) 2 ATR 541 considered Federal Commissioner of Taxation v Payne (2001) 202 CLR 93 considered Federal Commissioner of Taxation v Smith (1978) 36 FLR 95 cited Lunney and Hayley v Commissioner of Taxation (1958) 100 CLR 478 distinguished Martin v Federal Commissioner of Taxation (1984) 2 FCR 260 distinguished Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47 applied RW Parsons, Income Taxation in Australia – Income, Deductibility, Tax Accounting (Law Book Co, 1985)

COMMISSIONER OF TAXATION v SYMONE ANSTIS

VID 262 of 2009

FINN, SUNDBERG AND EDMONDS JJ

4 NOVEMBER 2009