Case C76

Judges: FE Dubout Ch
G Thompson M

N Dempsey M

Court:
No. 3 Board of Review

Judgment date: 19 November 1971.

---

N. Dempsey (Member): This reference relates to a claim in the return of the taxpayer concerned for deduction under sec.82J of the cost of ballet lessons for two of his children aged in the relevant year, the year ended 30 June 1970, nine years and seven years respectively.

2. The amount claimed was $95 and it was paid for ballet lessons taken outside the normal school hours from a private tutor.

3. The children each attended a local public school where they received their normal full-time education. The ballet lessons were taken on two nights a week at approximately 6 p.m. and on a Saturday morning.

4. In raising his assessment the Commissioner disallowed the claim and an objection having been lodged and disallowed, taxpayer has requested reference to the Board.

5. This Board, as then constituted, dealt with two cases concerning ballet lessons taken outside the normal schooling and in each case the Board in joint decisions upheld the decision of the Commissioner. These cases are reported as 13 T.B.R.D. Case N.1 and 10 C.T.B.R. (N.S.) Case 83, p.457.

6. I see no reason to depart from the views I then shared with my late colleagues and there have been no decisions given subsequently by this or the other Boards, which suggest I should do so.

7. On the contrary, Mr. Davies, whilst a member of Board of Review No. 2, supported our views in relation to education expenses generally and referred to them in his decision on 14 T.B.R.D. Case P.49 with approval.

8. It is quite true to say that there are many activities undertaken by students outside their normal schooling which contribute to their learning and to their education, but this is not to say that costs relating to them are allowable in terms of sec.82J.

9. It is necessary to consider whether the expense can be properly described as being an education expense, which means as defined in the Act, an expense necessarily incurred by the taxpayer for or in connection with full-time education. In my view, the cost of ballet lessons does not answer this definition.

10. I accordingly uphold the decision of the Commissioner and confirm the assessment.

Claim disallowed