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Notes Online Home 2014 Tax Schools Day 1 Individual audit hot spots for 2014
Work-related expense claims that are likely to generate closer ATO attention in 2014
In this section of the notes we look at the recent developments in work-related expense claims that are likely to generate closer ATO attention in 2014. The following topics are covered:
- Claims for remuneration (e.g., payments to a spouse), gifts, advertising, referral expenses, etc
- Claiming expenses for vehicles that do not qualify as ‘cars’ – dangers for tradespeople!
- Claiming car expenses under the log book method
- Claiming home office occupancy expenses – the CGT traps for homes used as a place of business!
- Claiming self-education expenses related to specialist type courses (e.g., MBAs and medical specialisations)
- Claiming self-development courses and seminars