The ATO on Wed 26.11.2014, released Decision Impact Statements on the following cases:
- AAT Case [2013] AATA 920, Re Gleeson and FCT – In this case, the AAT allowed a truck driver’s claims for unsubstantiated food and drink expenses that were claimed on the basis of the Commissioner’s daily rates. The ATO said the decision turned on its facts and the Tribunal was entitled to make the findings of fact it did based on the evidence before it. However, the ATO noted the decision is not authority for the view that individuals are entitled to claim the Commissioner’s reasonable amount without considering what expenses were actually incurred.
- AAT Case [2014] AATA 620, Re Bentivoglio and FCT – In this case, the AAT allowed a taxpayer relief from the non-commercial loss provisions for certain years concerning his carrying on of an olive growing and olive oil production business on the basis that special circumstances applied. The ATO said the decision was one decided on its facts and does not have wider ramifications. Although noting the Deputy President’s view on how the discretion in s 35-55 of the ITAA 1997 was to be construed was not consistent with the Commissioner’s view in paras 13A and 41D of Taxation Ruling TR 2007/6, the ATO said the paragraphs in the Ruling are consistent with the decision in AAT Case [2013] AATA 331, Re Heaney and FCT. The ATO said it does not intend to amend the Ruling.
[LTN 229, 26/11/14]