*Re Hancox and FCT – taxpayer appeals decision that he had a living away from home allowance not a travel allowance and couldn’t deduct expenses [32]

The taxpayer has lodged a notice of appeal to the Federal Court against the decision in AAT Case [2012] AATA 836, Re Hancox and FCT. The AAT had held that the taxpayer was in receipt of a living-away-from-home allowance (LAFHA) and not a travel allowance, and therefore disallowed deductions claimed against the allowance.

[LTN 2, 4/1/13]