TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business

[1998] ATOTR TR98/9

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Higher Education Funding Act 1988 (Cth)
Higher Education Support Act 2003 (Cth)
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth)	s80, s95

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII	95
Re Taxation Appeals	[1992] AATA 371; (1992) 24 ATR 1183	Administrative Appeals Tribunal	Australia	7 Dec 1992	AustLII	5
Commissioner of Taxation v Roberts	[1992] FCA 586; (1992) 39 FCR 118; (1992) 24 ATR 479	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII	12
Commissioner of Taxation v Studdert	[1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762	Federal Court of Australia	Australia - Commonwealth	4 Dec 1991	AustLII	14
NT91/37 and Commissioner of Taxation	[1991] AATA 290; (1992) 22 ATR 3549	Administrative Appeals Tribunal	Australia	2 Dec 1991	AustLII	10
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII	412
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	160
Re Taxation Appeals	[1989] AATA 50; 22 ATR 3042	Administrative Appeals Tribunal	Australia	8 Mar 1989	AustLII	4
NT87/1559 and Commissioner of Taxation	[1988] AATA 11; (1988) 19 ATR 3147	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII	2
(1986) 29 CTBR (NS) Case 2	(1986) 29 CTBR (NS) Case 2		Australia	circa 1986		1
Case No 454/1985	29 CTBR (NS) 7		Australia	circa 1985		1
Case No 454/1984	28 CTBR (NS) 684		Australia	circa 1984		4
Case No 293/1983	27 CTBR (NS) 913		Australia	circa 1983		35
Taxation, Commissioner of (Cth) v Highfield	(1982) 62 FLR 262; (1982) 13 ATR 426		Australia	circa 1982	Legal Online / Westlaw	3
Case No M 238/1979	23 CTBR (NS) 888		Australia	circa 1979		5
Taxation, Commissioner of (Cth) v Smith	(1978) 36 FLR 95; (1978) 19 ALR 493; 8 ATR 518		Australia	circa 1978	Legal Online / Westlaw	15
Taxation, Commissioner of (Cth) v Kropp	(1977) 28 FLR 375; (1976) 14 ALR 308; (1976) 6 ATR 655		Australia	circa 1977	Legal Online / Westlaw	5
(1975) 5 Atr 192	(1975) 5 ATR 192		Australia	circa 1975	Legal Online / Westlaw	2
Barry v Hughes	[1973] 1 All ER 537		United Kingdom	circa 1973	LexisNexis	3
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII	127
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw	135
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII	168
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
28 CTBR (NS) Case 88	28 CTBR (NS) Case 88		Australia	circa 1956		3
27 CTBR (NS) Case 113	27 CTBR (NS) Case 113		Australia	circa 1956		35
23 CTBR (NS) Case 97	23 CTBR (NS) Case 97		Australia			4
20 CTBR (NS) Case 36	20 CTBR (NS) Case 36		Australia			1
20 CTBR (NS) 327	20 CTBR (NS) 327		Australia			1
Case 99	10 CTBR (NS) Case 99		Australia	circa 1956		3
10 CTBR (NS) Case 98	10 CTBR (NS) Case 98		Australia	circa 1956		3
10 CTBR (NS) 563	10 CTBR (NS) 563		Australia	circa 1956		1
10 CTBR (NS) 554	10 CTBR (NS) 554		Australia	circa 1956		1
Taxation, Commissioner of (Cth) v Lacelles-Smith	8 ATR 524		Australia		Legal Online / Westlaw	9
4 CTBR (NS) Case 99	4 CTBR (NS) Case 99		Australia			6
4 CTBR (NS) 581	4 CTBR (NS) 581		Australia			3

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