The taxpayer was a classroom teacher (teaching psychology, chemistry, mathematics and science).  He was also enrolled as a part-time student in a 'Postgraduate Diploma in Management,' and he claimed a deduction of $19,779 for “work related self-education expenses”.

The AAT concluded that the course expenses, when considered as a whole, were not “sufficiently connected” with the taxpayer’s employment as a classroom teacher so as to warrant deductibility