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Lillie Smith says her DemoDAIRY Foundation scholarship helped cover training costs.
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There aren’t many dairy cows on the streets of London, but former Londoner Lillie Smith has found her calling in life on a dairy farm at Ecklin South in south-west Victoria.
Ms Smith, 26, arrived in Australia on a backpacking holiday five years ago with partner Ethan Brown.
Working on a banana farm at Cairns was their first taste of the country’s farming system, but Ms Smith wanted to give dairy farming a go.
“The banana farm was very different and we came to love the farming lifestyle,” she said.
March 10, 2021
The passage of the American Rescue Plan, some $1.9 trillion of aid intended to pull the country out of the pandemic recession, reminded me of Lillie Smith.
Smith and her husband deducted the cost of their nursemaid from their federal income taxes in 1937. Because the nursemaid allowed her to go to work, Smith reasoned this was a fair business expense. Tax courts did not agree. In 1939 they found since “the wife’s services as a custodian of the home and protector of its children are ordinary rendered without monetary compensation,” child care could not be a business expense.
This may prompt a chuckle, particularly from working parents dealing with remote learning, but 84 years later, not so much has changed.