Spencer v CofT – AAT significantly reduced the amount of work-related expenses the taxpayer could deduct
On 3.5.21, the AAT handed down a decision substantially reducing the amount of work related expenses claimed by the taxpayer – business travel, protective clothing and internet/mobile costs. See below for further details. [Tax Month – May 2021] The facts were these. The taxpayer was a “Water Services Operator, Service Delivery” employed by…