McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77
- Deputy President Gary Humphries AO
- Jan 31, 2019
- 1 min read
TAXATION – income tax assessments – whether the Applicant is entitled to deductions pursuant to s 8-1 of theIncome Tax Assessment Act 1997 – whether the Applicant’s expenditure was incurred in the course of producing assessable income – whether the outgoing was private or domestic in nature – the mere fact of connection between expenditure and the derivation of income insufficient – distinction between the activity of getting to work and the activity of working – objection decision affirmed
Full decision here
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