Hancox v Commissioner of Taxation [2013] FCA 735

FEDERAL COURT OF AUSTRALIA

Hancox v Commissioner of Taxation [2013] FCA 735 Citation: Hancox v Commissioner of Taxation [2013] FCA 735

Appeal from: Hancox v Commissioner of Taxation [2012] AATA 836

Parties: ANDREW HANCOX v COMMISSIONER OF TAXATION

File number: SAD 332 of 2012

Judge: BESANKO J

Date of judgment: 29 July 2013

Catchwords: ADMINISTRATIVE LAW – Appeal to Federal Court of Australia pursuant to s 44(1) of the Administrative Appeals Tribunal Act 1975 (Cth) – where appeal on a question of law. TAXATION – Appeal from a review by the Tribunal of a reviewable objection decision made by the respondent pursuant to s 14ZZ(1)(a) of the Taxation Administration Act 1953 (Cth) – where respondent amended applicant's assessment of taxable income for the 2009/2010 income year – where applicant's objection was disallowed – where applicant was paid a "living-away-from-home" allowance – whether the allowance fell within the terms of s 30(1) of the Fringe Benefits Tax Assessment Act 1986 (Cth) – whether the allowance was part of the applicant's assessable income pursuant to s 15-2 of the Income Tax Assessment Act 1997 – where applicant incurred expenses for accommodation and food and sustenance – whether expenses were deductible expenses within s 8-1 of the Income Tax Assessment Act 1997 (Cth). PENALTY – Appeal from Tribunal's review of the respondent's decision to issue a shortfall penalty to the applicant – whether the applicant was reckless – whether the applicant made statements that were false and misleading pursuant to s 284-75 of Schedule 1 of the Taxation Administration Act 1953 (Cth). Held: The appeal be dismissed. The applicant pay the respondent's costs of the appeal.