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Will deductions by employees for home to work travel fly?

Publication date: 22 Jan 15 | Source: WEEKLY TAX BULLETIN

Issue: Issue 53, 19 December 2014


The recent Federal Court decision of John Holland Group Pty Ltd & Anor v FCT [2014] FCA 1332 means "fly-in fly-out" (FIFO) workers cannot claim tax deductions for the cost of transport to and from work. It will be interesting to see whether the taxpayers appeal, and if so, whether the higher courts will use this as an opportunity to reshape the application of a very old principle of law to new and emerging business practices.

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Author profiles

Shaun Cartoon FTI
Shaun advises on a broad range of taxation issues in corporate, international and employment taxation, with a focus on M&A, capital management, employee share plans and superannuation. He also has experience in tax audits and disputes and has been involved in the carriage of tax cases through the Australian courts. Shaun is a member of Allens' Accelerate, an initiative aimed at providing cost efficient tax and legal services to high growth startup companies in Australia. - Current at 24 April 2017
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Sarah Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and a chartered accountant with over 25 years of tax experience. - Current at 15 October 2014
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