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Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?
Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length company, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?
Income tax: is the cost of travel between a taxpayer's residence, being a property on which the taxpayer carries on a business of primary production, and a place of employment or business, deductible?