BTF3931 Study Guide - Final Guide: Costs In English Law, Cabin Pressurization, Flight Attendant
6 Aug 2018
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(general deductions) part 2 -application of s8-1 (w10) (legislation: sec 8-1) Courts have had to examine whether expenses: have a nexus with gaining or producing assessable income, are private or domestic in nature. Capital or revenue in nature in other situations (e. g. legal expenses) Fct maddalena (1971) expenses incurred in gaining employment = not deductible. Fullerton v fct (1991)- relocation expenses not deductible. Travel between home and work: general rule, expenses for travel between home and normal place of work is not deductible: Common law position = not deductible: fct v payne (2001) c/f statutory position under s25- Travel expenses: cars for individuals: use of car method: division 28. Conventional clothing is not deductible under s8-1 as it is considered day-to-day living. Cleaning expenses: occupational-specific clothing, protective clothing and uniform are generally deductible consider capital limb. Fct v hatchett (1971) deductibility of self-education expenses earning higher income in current job.
