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Articles
Teacher and Overseas Travel
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FBT - Christmas Parties and Taxi Fares
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Record Keeping in the Electronic Environment
Teacher and Overseas Travel
The Tribunal found mostly in favour of an employee teacher claiming overseas travel expenses and the purchase of newspapers and magazines.

The tribunal found that 75% of the overseas travel expenses and 15% of the newspaper costs incurred by the applicant were deductible.  The applicant incurred work related travel expenses of $9,309 for the 2004 income year and $5,000 for the 2005 income year.

 

The applicant claimed that the expenses contributed directly to his professional skill and knowledge, but also assisted his professional advancement.  The Tribunal decided that the dominant purpose of the travel was to improve the applicant’s knowledge and skills as a teacher and to enhance promotional opportunities.

 

With respect to newspapers, the tribunal was satisfied that the applicant used the publications for his teaching activities.

 

There are no new principles of law established by this case – rather confirmation of the quality of the evidence and the importance of a strong connection to ongoing earnings to a successful outcome.

22nd-December-2008