Dabner, Justin (2001) The pain of Payne. Taxation in Australia, 35 (10). pp. 545-548.

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Abstract

[Extract] Travel Expenses - the pain of Payne. As discussed by Annamaria Carey in the previous ediditon of Taxation in Australia, the High Court handed down its decision in Commissioner of Taxation v Payne [2001] HCA 3 on 8 February 2001. Whilst the Court found against the taxpayer in his claim for travel expenses the matter was remitted back to the AAT for determination on whether the taxpayer could nevertheless rely on a favourable public ruling. The decision is a double blow for taxpayers because in an attempt to contest a ruling made by the ATO, not only has the ATO's position been affirmed but the decision is so encompassing that aspects of the ruling favourable to taxpayers will now need to be reconsidered.

Item ID:	32702
Item Type:	Article (Research - C1)
ISSN:	0494-8343
Additional Information:	Partial text only. Final page is missing
Date Deposited:	04 Mar 2018 22:56
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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