Reid and Commissioner of Taxation (Taxation) [2019] AATA 4624

TAXATION AND REVENUE – income tax – deductions – whether Applicant is entitled to claim deductions for work-related car expenses for the income years 30 June 2012, 30 June 2014, 30 June 2015 - whether Applicant is entitled to deductions for other work-related expenses for the income years ended 30 June 2012, 30 June 2014, 30 June 2015 and 30 June 2016 – log book not kept in accordance with s 28-125(2) of the ITAA 1997 - work-related car expenses allowed at audit is the appropriate deduction - other work-related expenses related to home office running costs, telephone and internet costs - stationery/printer cartridges/consumables - purchase of newspapers/journals - Applicant not required to work in home office – home office claim not sufficiently substantiated - telephone costs not incurred in the course of employment - claim for internet costs not sufficiently substantiated - stationery cost not incurred in the course of employment in income years 30 June 2012, 30 June 2014, 30 June 2015 – partly allowed stationery expenses in income year ended 30 June 2016 is appropriate - claim for newspaper, journals and magazine expenses not sufficiently substantiated – whether the Applicant is liable to administrative penalties – whether there are any proper grounds for remission of administrative penalties – Applicant or agent made a false or misleading statement – Applicant liable for administrative penalties – no grounds for remission – reviewable decision affirmed.

Full decision here