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23 Jun 14 Deduction claims allowed in part - Ogden

The Administrative Appeals Tribunal has partially allowed a taxpayer’s claims for work-related deductions. Penalties were adjusted accordingly.

The taxpayer was a professional sales commission agent. His dispute with the Commissioner arose out of an audit of his tax affairs triggered by his 2010 tax return in which he declared a taxable income of $21,377, and claimed deductible items to the value of $97,162.

The taxpayer had claimed deductions for expenses related to motor vehicles, travel, clothing and laundry, a home office and car parking, the costs of managing his tax affairs and trust distributions.

The Commissioner refused many of the taxpayer’s claims on the basis of insufficient or unsatisfactory substantiation, although certain portions of the taxpayer’s claims were allowed in part as the Tribunal hearing progressed.

Ultimately, the Tribunal was not satisfied the taxpayer had discharged his onus of proof in regard to all of the items in dispute, but allowed or varied a number of the claims.

The Tribunal was satisfied that the basis of calculation of penalties was correct, but varied the quantum of penalties to accommodate the deduction claims that had been allowed.

Re Ogden and FCT [2014] AATA 385 (G Ettinger SM, 20 June 2014).

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