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Well, as a taxpayer, you have to mount the argument based on the fact and background information to the ATO if assessed or to the court to object the assessment. The ATO doesn't need to prove you are wrong, they just issue you an assessment. but you have to prove you are doing the right thing. If there will be a court case it will be the taxpayer appeal to the court not the ATO sue you so your point isn't valid about " ATO go to court to fight for disallowing this 300-400 deduction".
Please don't think the ATO or the court are stupid to tell what's your purpose of taking the course. Very often you can see the judges hand down the decision that the taxpayers' arguments are too remote. for instance:
when the taxpayer had no formal job, the taxable income and tax payable would be possibly minor or even zero, it is unreasonable to spend hundreds to learn a course while the income is under tax threshold ie no tax; or the judge may argue based on the simple tax matter for the taxpayer and the taxpayer is studying accounting, the nexus between the course and the tax return is too remote other than a job seeking activity.
As LZ's purpose of taking the course is to obtain the employment with the course provider, and you know that, you can NOT state the ID 2003/955 will apply. I'm not judging anything here as it's your right how to understand the rulings, but good luck to your clients if you are in practice. And please do not mislead others seeing this post. |
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The Way I was--我的照片，我走过的路（三） (2005-5-13) moth 
萱萱的CHILDCARE入学日记连载 -- 3月18日更新完毕 (2008-3-12) Mylittlelover 
楼主:Keith
发表于 2014-2-18 14:43
