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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

TBA member Nick Dodds discusses the Federal Court's recent decision in JMC Pty Ltd v Commissioner of Taxation which considered the meaning of "employee" for the purposes of the Superannuation Guarantee (Administration) Act 1992 (Cth). A PDF copy of this article is available to download below. View Nick's profile here. Summary In JMC Pty Ltd v Commissioner of Taxation [2022] FCA 750, the Federal Court (Wigney J) was required to determine whether a worker was an employee for th