The AAT has affirmed the Commissioner’s decision refusing a taxpayer’s claim for certain work-related travel expenses. During the relevant year, the taxpayer worked as a first class “sheet metal worker” and he was required to drive to the Alcoa Alumina Refinery at Wagerup WA, which was located 57.5kms from his home on a daily basis.…
In a decision handed down on Mon 5.9.2016, the AAT held that a taxpayer was not entitled to a deduction claim in relation to a “service charge” and it also affirmed an administrative penalty imposed for failure to lodge a tax return on time. The issue before the AAT was whether the taxpayer was entitled…
Background 1. The Australian Taxation Office is responsible for the management of income tax issues for approximately 1400 large public groups and superannuation funds operating in Australia. In 2014–15, the two types of entity contributed $47.6 billion (or 65.5 per cent) of the total income tax receipts collected from companies and superannuation funds.1 In 2014–15, the Australian Taxation Office…