Flood gates open on self-education expenses

Abstract

Could it be that the decision in Anstis v FC of T 2009 ATC ~20-098 handed down on 1 April 2009 was a cruel April fool's joke perpetrated by the Federal Court? The decision, in allowing a deduction for self-education expenses incurred by a student in receipt of Youth Allowance, has caught most by surprise. In fact, in my tutorials when I play devil's advocate with the Commissioner's ruling on self-education expenses (Taxation Ruling TR 98/9) and argue the case for a deduction for students in receipt of assessable government assistance, even my undergraduate students lampoon the arguments and favour the Commissioner's view. How then was the Federal Court convinced to reject the ruling?