The AAT has affirmed the Commissioner’s decision denying a taxpayer’s deduction claims for work-related expenses, self-education expenses, and depreciating assets, for the 2002 to 2010 income tax years.
The taxpayer, who worked as a network engineer, claimed deductions for self-education expenses and work-related expenses. The latter mainly consisted of home office occupancy and running expenses. The taxpayer also claimed deductions for depreciation of computer hardware and office furniture, and also claimed PAYG credits, though this issue was not further pressed before the Tribunal. The Commissioner disallowed all of the taxpayer’s claims.
The AAT held the taxpayer had failed to prove, on the balance of probabilities, that the assessments were excessive and to show what his “true tax liability” was for the relevant years. The AAT said the taxpayer’s case failed, in the main, because he was unable to provide the critical documents that were necessary to assist the Tribunal. Therefore, it held the taxpayer had failed to discharge the burden of proof as set out in s 14ZZK of the TAA.
(AAT Case [2013] AATA 621, Re Russell and FCT, AAT, Ref No: 2012/0804-0812, Lazanas SM, 30 August 2013.)
[LTN 171, 4/9/13]