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TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual   flag 

[2023] ATODTR TR2023/D1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s51AH, s160AAA, s262A
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Thomas and Commissioner of Taxation [2015] AATA 687 Administrative Appeals Tribunal Australia 9 Sep 2015 AustLII flag 3
Ting and Commissioner of Taxation [2015] AATA 166; [2015] ATC 10-386 Administrative Appeals Tribunal Australia 23 Feb 2015 AustLII flag 6
Assefa and Commissioner of Taxation [2009] AATA 2 Administrative Appeals Tribunal Australia 6 Jan 2009 AustLII flag 4
Naglost and Commissioner of Taxation [2001] AATA 1051; 49 ATR 1028 Administrative Appeals Tribunal Australia 11 Dec 2001 AustLII flag 3
Re Taxation Appeals [1992] AATA 371; (1992) 24 ATR 1183 Administrative Appeals Tribunal Australia 7 Dec 1992 AustLII flag 5
NT91/37 and Commissioner of Taxation [1991] AATA 290; (1992) 22 ATR 3549 Administrative Appeals Tribunal Australia 2 Dec 1991 AustLII flag 10
Re Taxation Appeals [1989] AATA 50; 22 ATR 3042 Administrative Appeals Tribunal Australia 8 Mar 1989 AustLII flag 4
Case No NT85/4381 and Commissioner of Taxation [1987] AATA 175 Administrative Appeals Tribunal Australia 7 May 1987 AustLII flag 3
Case No NT85/4912 and Commissioner of Taxation [1987] AATA 155 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag 3
TT86/122; TT86/286 and Commissioner of Taxation [1987] AATA 72 Administrative Appeals Tribunal Australia 4 Mar 1987 AustLII flag 3
Taxation, Commissioner of (Cth) v Smith (1978) 36 FLR 95; (1978) 19 ALR 493; 8 ATR 518 Australia circa 1978 Legal Online / Westlaw flag 15
Case No 146/1974 (1976) 20 CTBR (NS) 709 Australia circa 1976 flag 3
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
Taxation, Commissioner of (Cth) v Lacelles-Smith 8 ATR 524 Australia Legal Online / Westlaw flag 9
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
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 flag 95
Roads and Traffic Authority of NSW v Commissioner of Taxation [1993] FCA 445; (1993) 116 ALR 482 Federal Court of Australia Australia - Commonwealth circa 1993 AustLII flag 10
Commissioner of Taxation of the Commonwealth of Australia v Roberts, MI [1992] FCA 896 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 3
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 flag 12
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 flag 412
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
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 flag 160
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
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 flag 127
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 flag 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 flag 335
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 flag 849
10 TR 98/9 10 TR 98/9 circa 1980 3
[2023] TR 2022/1 [2023] TR 2022/1 circa 2022 1

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