DEDUCTING SELF EDUCATION EXPENSES AGAINST 

                                  YOUTH ALLOWANCE OR AUSTUDY



The court found that to be eligible for, and to continue to receive, Youth Allowance under the Social Security Act 1991 (the SSA), the taxpayer had to be enrolled in a course of education at an educational institution, undertaking at least three-quarters of the normal amount of fulltime study in the relevant course and, in the Social Security Secretary's opinion,making satisfactory progress toward completing the course. As the self education expenses incurred was a necessary part of her completing the course the court allowed the expenses deductions.
Please note however that a taxpayer would  need to have a taxable income of over $15,000 before claiming these deductions would be of any benefit.