Anstis v Commissioner of Taxation [2009] FCA 286

FEDERAL COURT OF AUSTRALIA

Anstis v Commissioner of Taxation [2009] FCA 286 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). Income Tax Assessment Act 1997 (Cth) ss 6-5, 8-1, 11-5, 51-10, 51-35 Taxation Ruling TR 98/9 Social Security Act 1991 (Cth) Pt 2.11 Div 1, ss 540 and 541 Social Security (Administration) Act 1999 (Cth) s 41(1) Income Tax Assessment Act 1936 (Cth) ss 51(1) and 82A(1) Lunney and Hayley v Commissioner of Taxation of the Commonwealth of Australia(1958) 100 CLR 478 Martin v Federal Commissioner of Taxation (1984) 2 FCR 260 Commissioner of Taxation v Finn (1961) 106 CLR 60 Federal Commissioner of Taxation v Hatchett (1971) 125 CLR 494 Federal Commissioner of Taxation v Smith (1978) 36 FLR 95 Federal Commissioner of Taxation v Lacelles-Smith (1978) 78 ATC 4162 Commissioner of Taxation v Cooper (1991) 29 FCR 177 Ronpibon Tin NL and Tongkah Compound NL v Federal Commissioner of Taxation (1949) 78 CLR 47 Reid v Commissioner of Inland Revenue (1983) 6 TRNZ 495 Morris v Federal Commissioner [2002] FCA 616 Lodge v Federal Commissioner of Taxation (1972) 128 CLR 171 Inguanti v Secretary, Department of Social Security (1988) 80 ALR 307 Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 John v Federal Commissioner of Taxation (1989) 166 CLR 417 Federal Commissioner of Taxation v Payne (2001) 202 CLR 93 Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1 Case N94 (1981) 81 ATC 507 Federal Commissioner of Taxation v Maddalena (1971) 2 ATR 541 Newsom v Robertson [1953] Ch 7 Federal Commissioner of Taxation v Finn (1961) 106 CLR 60 SYMONE ANSTIS v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA