meal expenditure applying the reasonable estimates of the Commissioner of Taxation ( Commissioner or ATO) for the 2015–16 income year totalling $36,111.40 and.Expenses incurred while working away from home, consisting of:.Car expenses using the cents per kilometre method, totalling $6,600 and.The Taxpayer incurred and claimed the following expenses in his 2016 income tax return: On other occasions, the Taxpayer would drive to and from NSW himself. In such cases, the Taxpayer would drive to and from Melbourne from his residence or another place of work. Where assignments were in certain parts of NSW, Global Medics arranged the flights and accommodation for the Taxpayer. Outside his employment as a medical locum, the Taxpayer worked as an assistant surgeon in Melbourne and performed related administrative work from his residence.ĭue to the large distances between the Taxpayer’s home and the hospitals where he worked, he was away from home for 247 days during the 2015–16 income year. Global Medics also paid the Taxpayer a meal allowance, which was negotiated to be included in the Taxpayer’s hourly rate. The Taxpayer’s work was arranged by Global Medics, an agency which negotiated the Taxpayer’s pay, allowances and conditions of work. Mr Nkandu Mfula ( the Taxpayer) was a medical locum who worked in hospitals across parts of NSW and Victoria, while living with his family in Melbourne. The Taxpayer’s arguments and statements in Mfula demonstrate that the legal framework around these types of deductions is complex it requires a proper understanding of the rules and applying them appropriately to the facts. With interstate borders opening up and the recent decision in Mfula v FCT AATA 3067 ( Mfula), this is an opportune time to consider the deductibility of travel and car expenses. Prefer the phone? Contact our friendly team on 1300 829 338 Here's some search tips for better results:
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