This article examines the basic judicial principles used in interpreting s51(1) of the Income Tax Assessment Act 1936, the general deduction provision in the Act. It then looks at the application of those principles to the deductibility or otherwise of university fees.*
"A Crooked Journey through the Maze? Or: University Fees as Self-Education Expenses,"
Revenue Law Journal: Vol. 6
, Article 5.
Available at: https://epublications.bond.edu.au/rlj/vol6/iss1/5