On 19 May 2017, the Administrative Appeals Tribunal heard the case of Adam Hamilton vs Commissioner of Taxation, better known as “Bechtel Bob’s” test case.

Deputy President I R Molloy handed down his decision yesterday, 26 May 2017. You can read the case decision here: http://www.austlii.edu.au/au/cases/cth/AATA/2017/734.html

In summary:

  • The taxpayer (and his Advocate, Bob Lamont) abandoned their objection to the ATO denying a claim for travel expenses at the hearing.
  • The taxpayer’s claim for tool expenses was denied in full.
  • The taxpayer’s claim for additional mobile phone expenses over and above an amount of $50 allowed by the Commissioner of Taxation was denied.
  • The taxpayer’s claim that they incurred overtime meal expenses was denied in full.

We welcome the AAT’s decision to uphold 81 years of tax law in denying these claims.

Here is a blog post from September 2014 that we published on our website in relation to travel allowances and claims.

Travel Allowances