MLC301 Lecture Notes - Lecture 7: Bp, Qantas, Decision Rule

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1 Aug 2018
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The first negative limb a) capital or of a capital nature. Leading decision rule is sun newspapers ltd v fct. No monopoly may mean no capital (broken hill theatres) The second negative limb b) private or domestic expenses. Lunney v fct claimed deduction travel from home to work. Not deductible as no nexus with positive limb, and was private. Fct v collings travel from home where she was working and on call to workplace. Held: tra(cid:448)el (cid:271)et(cid:449)ee(cid:374) (cid:449)ork a(cid:374)d offi(cid:272)e (cid:449)he(cid:374) o(cid:374) (cid:272)all (cid:449)as dedu(cid:272)ti(cid:271)le as it (cid:449)as (cid:858)i(cid:374) the (cid:272)ourse of(cid:859) carrying on business, nexus with 1st positive limb. Dedu(cid:272)tio(cid:374)s (cid:449)o(cid:374)(cid:859)t appl(cid:455) if just (cid:449)orki(cid:374)g ho(cid:373)e out of (cid:272)o(cid:374)(cid:448)e(cid:374)ie(cid:374)(cid:272)e (cid:374)ot (cid:374)e(cid:272)essit(cid:455) Fct v payne tp was a pilot for qantas who also owned a deer farm. Wanted to deduct travel between airport and farm = not deductible because he had two different iea and was not in the course of carrying on business.

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