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Notes Online Home 2014 Tax Schools Day 1 What's new for individuals
Tribunal potentially 'opens the door' for more travel allowance expense claims
In this section of the notes we discuss the ways in which the tribunal may allow for more travel allowance expense claims to be made. The following topics are covered:
- The background approach to claiming travel allowance expenses – ATO’s traditional approach
- Recent Tribunal decision challenges ATO’s approach – Gleeson’s case
- Advising clients who wish to claim a ‘contra’ deduction – practical tax agent guidlines
- Potential dangers for employee truck drivers who drive to a depot to pick up their truck