A disabled taxpayer has been denied a deduction for his wife’s travel costs where she accompanied him to conferences overseas: Re WTPG and FCT [2016] AATA 971 (AAT, Ref No 2015/6427, Forgie DP, 30 November 2016). Background In September 2013, the taxpayer spoke at a conference in the UK about his employment duties in Australia. While there, he also attended a second conference and a series of work-related meetings. His attendance at the conferences was in an official capacity and was approved by his employer. The taxpayer’s airfares were reimbursed by his employer and the conference organisers paid for his accommodation and various out-of-pocket expenses. The taxpayer needs a carer to assist him because of certain disabilities. His employer did not provide a carer for the trip to the UK, so the taxpayer’s wife accompanied him. Her assistance was necessary to enable the taxpayer to travel to the UK and attend both conferences. She was not employed by the taxpayer’s employer and she was not paid for the assistance she provided. The ATO issued a private ruling stating that the travel expenses incurred by the taxpayer were not deductible under s 8-1 of the ITAA 1997 because they were of a private or domestic nature. The ATO also ruled that a deduction was denied under s 26-30 of the ITAA 1997. That section generally denies a deduction for the travel costs of a relative who accompanies a taxpayer on work-related travel, subject to certain exceptions. The taxpayer challenged the private ruling. Firstly, he argued that the expenses of engaging a carer or physical assistant that are necessarily incurred in performing a person’s duties as an employee, and to the extent that they are so used, can no longer be treated as personal or domestic expenses. Secondly, the taxpayer submitted that there appears to be a conflict between s 26-30 of the ITAA 1997 and s 5 of the Disability Discrimination Act 1992 (the DD Act), which may be resolved by taking the purposive approach to statutory construction. In other words, s 26-30 of the ITAA 1997 is concerned with the deduction of expenses of a relative as a relative, and not as a carer, whereas the taxpayer’s wife was not travelling in her capacity as a relative. Decision The AAT analysed many cases concerning s 8-1 and concluded that the spouse’s travel costs were not deductible under s 8-1. Essentially, this was because the expenses were incurred by the taxpayer in the course of enabling him to undertake his duties rather than in the course of actually undertaking those duties. The AAT also agreed with the ATO that the expenses were of a private or domestic nature. Although there was no need to do so, the AAT also concluded that s 26-30 would apply to deny a deduction. The AAT said that it was clear from s 26-30(1) of the ITAA 1997 that it is wholly concerned with a loss or outgoing incurred and attributable to the travel of a relative accompanying the taxpayer when the taxpayer is him or herself travelling for the purpose of gaining or producing assessable income. There is no room to read into s 26-30 an exception if the relative is accompanying the taxpayer as a carer and in the role of carer. The taxpayer also failed to convince the AAT that denying him a deduction constituted discrimination under the DD Act. The AAT said the decision to deny a deduction would have been the same if the taxpayer did not have disabilities that required him to be accompanied by a carer.
https://ramenskoebeton.ru/
메가 슬롯 사이트
이를 본 많은 사람들도 초조하게 집을 뛰쳐나갔다.
Нужна шлифовка деревянного дома? Наша бригада из опытных строителей из Белоруссии готова воплотить ваши идеи в реальность! Современные технологии, индивидуальный подход, и качество – это наши гарантии. Посетите наш сайт [url=https://shlifovka-sruba-derevyannogo-doma-p1.ru]шлифовка дома[/url] и начните строительство вашего уюта прямо сейчас! #БелорусскаяБригада #Шлифовка
Pingback: สล็อต Gem Saviour
Pingback: ตัวเลือก แทงบอลเต็งยอดนิยม มีอะไรบ้าง ?
Pingback: บาคาร่า สด
Pingback: ใบพัดเครื่องจักรอุตสาหกรรม
Нужна отделка и покраска деревянного дома? Наша бригада из опытных строителей из Белоруссии готова воплотить ваши идеи в реальность! Современные технологии, индивидуальный подход, и качество – это наши гарантии. Посетите наш сайт [url=https://otdelka-fasada-i-pokraska-doma-pr1.ru]по отделке и покраске дома[/url] и начните строительство вашего уюта прямо сейчас! #БелорусскаяБригада #отделка дома #покраска дома
I’ve beenn browsing ohline greater thsn three hours
today, yyet I byy no means found aany fascinatingg artcle like yours.
It’s bewautiful value eenough for me. Personally,
iff alll webmasters andd bloggers mad excellnt content material aas
yoou did, the weeb cann bbe a loot more helpoful than ever before.
I got what you intend, regards for putting up.Woh I am glad to find this website through google. “Being intelligent is not a felony, but most societies evaluate it as at least a misdemeanor.” by Lazarus Long.
Aw, thhis wwas ann eextremely god post. Taking a ffew minutes and actul effort too
makke a great article… butt whhat caan I say… I hesitat a whole lott and don’t maznage too get anything
done.
Wow, wondsrful blog structure! Hoow lengthy have yyou evber bwen running a bllog for?
yyou mare bllogging glnce easy. Thhe whole glamce oof your website iis
great, ass smartly as tthe coontent material!
Wow, superb blog format! How long have you ever been blogging for? you make blogging look easy. The total glance of your site is fantastic, let alone the content material!
Pingback: ปีเตอร์แพน เกาะกูด
Helloo there! Quick quwstion that’s conpletely offf topic.
Do yoou know howw too mawke your ste mobile friendly?
My welog loooks weird wwhen browsinng from mmy iphone4.
I’m tryging too find a template oor plugkn tgat might bee able
too resolve thhis problem. If you havve anyy recommendations, please share.
Thanks!
Pingback: fox888
Pingback: dark168
Pingback: เช่ารถตู้พร้อมคนขับ
Pingback: hidrocodona para que sirve
Hi! I could have sworn I’ve been to this website before but after reading through some of the post I realized it’s new to me. Anyhow, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!
Outstanding post, you have pointed out some wonderful points, I also think this s a very wonderful website.
I conceive this site has some rattling superb info for everyone :D. “The test of every religious, political, or educational system is the man that it forms.” by Henri Frdric Amiel.
Pingback: บับเบิ้ล
Pingback: Darknet Market
Excellent weblog right here! Additionally your web site lots up very fast! What host are you the usage of? Can I get your affiliate link on your host? I desire my site loaded up as fast as yours lol
Thank you so much for providing individuals with such a marvellous possiblity to read critical reviews from here. It’s usually so pleasurable and as well , stuffed with a great time for me and my office friends to search your website no less than three times weekly to learn the latest guides you have. Of course, I’m also actually fulfilled considering the astounding points you serve. Selected 1 areas on this page are essentially the best we’ve ever had.
Pingback: gambia senegal
Pingback: pgslot
Pingback: SHOPEE สล็อต
Shandong Doorwin Construction Co., Ltd. Coupons Holiday sale: Get up to 60% off on your favorite Shandong Doorwin Construction Co., Ltd. brands!
Pingback: ตรวจสอบสลิปโอนเงิน
Pingback: เว็บตรงฝากถอนง่าย
Pingback: www.veriheal.com
Pingback: heng678
I can’t express how much I value the effort the author has put into writing this outstanding piece of content. The clarity of the writing, the depth of analysis, and the wealth of information provided are simply impressive. Her passion for the subject is obvious, and it has undoubtedly struck a chord with me. Thank you, author, for offering your insights and enhancing our lives with this extraordinary article!
Wow! This could be one particular of the most useful blogs We’ve ever arrive across on this subject. Basically Magnificent. I’m also an expert in this topic so I can understand your effort.
Pingback: สั่งสินค้าจากจีน
Pingback: Fulfillment
Pingback: โคมไฟ
I’m not sure exactly why but this weblog is loading extremely slow for me. Is anyone else having this issue or is it a issue on my end? I’ll check back later on and see if the problem still exists.
Woah! I’m really digging the template/theme of this website. It’s simple, yet effective. A lot of times it’s hard to get that “perfect balance” between usability and appearance. I must say you’ve done a very good job with this. In addition, the blog loads super fast for me on Safari. Outstanding Blog!
Greetings from Colorado! I’m bored at work so I decided to browse your site on my iphone during lunch break. I enjoy the knowledge you present here and can’t wait to take a look when I get home. I’m shocked at how fast your blog loaded on my cell phone .. I’m not even using WIFI, just 3G .. Anyhow, very good blog!
Thank you for every other informative website. Where else may I get that type of info written in such a perfect means? I’ve a mission that I’m just now running on, and I have been at the glance out for such info.
This is the fitting weblog for anybody who needs to seek out out about this topic. You notice so much its nearly arduous to argue with you (not that I really would need?HaHa). You positively put a new spin on a subject thats been written about for years. Great stuff, simply great!
This is very attention-grabbing, You are a very skilled blogger. I’ve joined your feed and look ahead to searching for more of your wonderful post. Additionally, I have shared your site in my social networks!
Your home is valueble for me. Thanks!?
Hey There. I found your blog using msn. This is a really well written article. I?ll be sure to bookmark it and return to read more of your useful information. Thanks for the post. I?ll definitely comeback.
I appreciate, cause I found exactly what I was looking for. You’ve ended my 4 day long hunt! God Bless you man. Have a great day. Bye
Woah! I’m really digging the template/theme of this website. It’s simple, yet effective. A lot of times it’s difficult to get that “perfect balance” between usability and visual appeal. I must say you’ve done a very good job with this. In addition, the blog loads extremely fast for me on Chrome. Superb Blog!
Heya this is kinda of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be enormously appreciated!
Do you mind if I quote a few of your articles as long as I provide credit and sources back to your blog? My website is in the very same area of interest as yours and my visitors would certainly benefit from some of the information you provide here. Please let me know if this ok with you. Cheers!
Wonderful blog! I found it while browsing on Yahoo News. Do you have any suggestions on how to get listed in Yahoo News? I’ve been trying for a while but I never seem to get there! Appreciate it
I like the valuable info you supply in your articles. I?ll bookmark your blog and check again right here frequently. I’m moderately sure I will learn many new stuff proper right here! Good luck for the following!
You can certainly see your expertise within the paintings you write. The world hopes for even more passionate writers such as you who aren’t afraid to mention how they believe. All the time go after your heart.
Ищете действующий бонус-код 1win? Мы подскажем! С бонус-кодом вы получаете щедрым приветственным бонусом — до 500% на первый депозит. Просто введите код при создании аккаунта и начинайте играть. Играйте в казино, получая дополнительные средства от 1win! [url=http://www.flcolle.com/forum.php?mod=viewthread&tid=8756&extra=]http://www.flcolle.com/forum.php?mod=viewthread&tid=8756&extra=[/url] 1вин промокод
Oh my goodness! a tremendous article dude. Thank you Nonetheless I am experiencing subject with ur rss . Don?t know why Unable to subscribe to it. Is there anybody getting similar rss downside? Anyone who knows kindly respond. Thnkx
Pingback: av
Great website. Plenty of useful information here. I?m sending it to a few friends ans also sharing in delicious. And certainly, thanks for your effort!
Yet another thing is that when searching for a good internet electronics retail outlet, look for online stores that are constantly updated, keeping up-to-date with the newest products, the most effective deals, and helpful information on goods and services. This will ensure that you are dealing with a shop that really stays on top of the competition and offers you what you need to make knowledgeable, well-informed electronics purchases. Thanks for the vital tips I’ve learned through the blog.
excellent publish, very informative. I ponder why the other experts of this sector do not understand this. You must proceed your writing. I am sure, you’ve a great readers’ base already!
Thanks for your write-up on this weblog. From my own experience, there are times when softening upwards a photograph might provide the photo shooter with a little bit of an artistic flare. Oftentimes however, that soft cloud isn’t just what exactly you had as the primary goal and can sometimes spoil a normally good snapshot, especially if you consider enlarging this.
Thank you for the auspicious writeup. It in fact was a amusement account it. Look advanced to far added agreeable from you! By the way, how could we communicate?
Yesterday, while I was at work, my sister stole my iPad and tested to see if it can survive a 25 foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!
Hey there! Do you use Twitter? I’d like to follow you if that would be okay. I’m definitely enjoying your blog and look forward to new updates.
Hiya! I just would like to give a huge thumbs up for the good information you’ve here on this post. I might be coming again to your weblog for extra soon.
Hey just wanted to give you a brief heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same results.
This site won’t show up correctly on my iphone 3gs – you might want to try and repair that
hello there and thank you for your information ? I?ve definitely picked up something new from proper here. I did on the other hand expertise a few technical issues the use of this website, as I experienced to reload the web site a lot of instances previous to I may get it to load properly. I were brooding about in case your hosting is OK? No longer that I am complaining, however slow loading cases instances will often impact your placement in google and could injury your high quality score if ads and ***********|advertising|advertising|advertising and *********** with Adwords. Well I am including this RSS to my e-mail and could look out for much extra of your respective fascinating content. Make sure you update this again soon..