This comment discusses the law relating to the assessability of self-education receipts, the deductibility of self-education expenses and the implications of the Fringe Benefits Tax ('FBT'). Analysis focuses on the recent decision of FCT v MI Roberts.
Baxby, David and Brash, Damon
"Self Education Expenses and Receipts : Implications for Income Taxation and FBT in Light of FCT v MI Roberts,"
Revenue Law Journal: Vol. 4
, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss1/6