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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 not a sufficient enough connection between the Applicant’s expenses incurred in the completion of the units of study and his income earning activities – Reviewable Decisions affirmed

Full decision here


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