Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067

TAXATION – Applicant’s income and deductions claimed as locum medical doctor and assistant surgeon - whether claims for work-related car expenses are deductable -whether other work-related expenses are deductable – whether shortfall interest charge be remitted in whole or part – whether section 8-1 applicable to car expenses incurred by Applicant - car expenses incurred by Applicant not incurred for gaining or producing assessable income – car expenses incurred by Applicant not necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income – section 25-100 not applicable for any travel undertaken – Applicant has not substantiated claims for other work-related expenses - Tribunal unable to review Respondent’s decision not to remit shortfall interest charge - decision affirmed

Full decision here