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The ATO has issued a Decision Impact Statement in relation to the AAT decision in Fardell and FCT [2011] AATA 725; 2011 ATC 10-208.

The decision concerned whether the taxpayer, a linehaul truck driver, was entitled to deductions for work related travel expenses in respect of meals. The AAT held that the taxpayer could not demonstrate that he incurred the amounts claimed. However, the AAT remitted the penalty imposed by the Commissioner in full, as the imposition of the penalty produced a harsh result.

The Decision Impact Statement states that "the Commissioner's view is that remission of penalty is considered on a case by case basis and turns on the facts of each individual case".


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