University fees deductible: consider the possibilities

Commissioner of Taxation v Anstis [2010] HCA 40 (11 November 2010)
http://www.austlii.edu.au/au/cases/cth/HCA/2010/40.html
Commissioner of Taxation v Anstis [2010] HCA 40 (11 November 2010)
Respondent incurred certain expenses in undertaking university study – Respondent required to undertake full-time study to establish and retain entitlement to youth allowance – Whether expenses incurred in gaining or producing assessable income – Whether expenses of a private nature.

The High Court found that the expenses were deductible, re-establishing the link between the activity and expenditure; between an expense necessarily incurred in the production of income and the income.