YDXM and Commissioner of Taxation (Taxation) [2022] AATA 2382
INCOME TAX – whether allowable deduction – self-education expenses for tertiary tuition fees in the income years ended 2018 and 2019 – whether self-education expenses incurred in gaining or producing assessable income – whether self-education improved the Applicant’s skills necessary to perform his role – whether self-education could have led to an increase in income – Applicant sought to claim the cost of units studied in Juris Doctor law degree as a tax deduction – there is