As reported earlier , the High Court ruled in 2010 that receipients of Youth Allowance and certain other benefits that are paid only if the beneficiary is undertaking a course of education are allowed to claim a deduction for the costs of undertaking the course
The Australian Government has now released draft amendments to disallow deductions against taxable government assistance payments that are eligible for a rebatable benefit following the High Court’s decision in FCT v Anstis  HCA 40.
Government assistance payments that are currently eligible for the beneficiary rebate include, but are not limited to:
- Newstart Allowance
- Youth Allowance (student)
- Youth Allowance (jobseeker)
The amendment is proposed to have effect from 1 July 2011.