In a recent case, the tribunal commented that it was not appropriate for the Commissioner of Taxation or the tribunal to consider whether the fees paid were excessive.

It was required to decide whether the fees were deductible and connected to the earning of income.

Unfortunately, (for the taxpayer) the tribunal decided that there was insufficient connection with future income.

The taxpayer was not (yet) carrying on a business of dealing in or renting of property, not were they incidental to the derivation of rental income.

It could be relevant that the cost of seminars, various guides and cameras in 2002 and 2003 was $36,756, whilst the rental income was $9,837 in the same period.