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The ATO has published a Decision Impact Statement in relation to the AAT decision in Frisch and FCT [2008] AATA 462; 2008 ATC 10-031. The case concerned the question of whether expenditure incurred by a taxpayer with a disability in employing an assistant to assist and attend to the taxpayer in or in relation to their disability while the taxpayer carried out their employment duties was deductible under s 8-1 of ITAA1997. The AAT held that it was. The ATO is not appealing the decision and agrees that the finding was open to the AAT based on the particular circumstances of the case.

For a copy of the Decision Impact Statement, go here

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