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Bill Shorten

Assistant Treasurer and Minister for Financial Services & Superannuation

14 September 2010 - 14 December 2011

Media Release of 11/11/2010


High Court Decision in Commissoner of Taxation V Anstis

The High Court today released its decision in Commissioner of Taxation v Anstis concerning deductions for self-education expenses against Youth Allowance income.

The Court has accepted Ms Anstis' submissions that her self-education expenses were incurred in gaining or producing her assessable Youth Allowance income for the purposes of the Income Tax Assessment Act 1997 and were not disallowable because they were private in nature.

The Australian Taxation Office will release its Decision Impact Statement as soon as possible after it has analysed the judgment.

The Decision Impact Statement provides a statement of the Commissioner's position in relation to the decision and how the law will be administered as a consequence of the decision.

The Government acknowledges the High Court's decision and will carefully consider the judgment and Decision Impact Statement further before issuing a further response.

11 November 2010