Administrative Appeals Tribunal of Australia|2016-07-21

For the reasons set out above, Mr Hill is not entitled to claim deductions for work-related travel expenses and car expenses in the relevant year. Accordingly, as Mr Hill has failed to prove that the assessments were excessive, I affirm the objection decision under review.

I certify that the preceding 70 (seventy) paragraphs are a true copy of the reasons for the decision herein of Ms G Lazanas, Senior Member.

.........................[sgd].....................................

[6] Applicant's Response to Respondent's Outline of Submissions dated 24 May 2016, pages 2-3.

[7] Applicant's Response to Respondent's Outline of Submissions dated 24 May 2016, page 4.

Tax Assessment Act 1997

Tax Assessment Regulations 1997

Administration Act 1953

Tax and Social Services Contribution Assessment Act 1936

Hill and Commissioner of Taxation (Taxation) [2016] AATA 514 (21 July 2016)

Barrett v Commissioner of Taxation [2000] AATA 184

Commissioner of Taxation v Jayasinghe [2016] FCAFC 79

Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93

Federal Commissioner of Taxation v Genys [1987] FCA 20; (1987) 17 FCR 495; 19 ATR 356; 87 ATC 4875

Re Kerry and Federal Commissioner of Taxation [1998] AATA 1040; (1998) 39 ATR 1252

Ronpibon Tin NL & Tongkah Compound NL v Federal Commissioner of Taxation [1949] HCA 15; (1949) 78 CLR 47

Scott v Commissioner of Taxation [2002] AATA 1160; (2002) 51 ATR 1080

Taylor v Provan [1975] AC 194

Barrett v Commissioner of Taxation [2000] AATA 184