Case H37

Judges: JL Burke Ch

RE O'Neill M
CF Fairleigh QC

Court:
No. 1 Board of Review

Judgment date: 6 September 1976.

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R.E. O'Neill (Member): The facts have been stated by my colleagues and I will not repeat them. On those facts it seems to me that no more can be said than that taxpayer was granted leave with pay from his full-time employment in order to permit him to take up temporary employment in Canberra during the period of that two months' leave. So that he would be able to do the work required of him in that temporary employment he travelled to Canberra and found himself accommodation there. In that situation the expenditure he incurred on fares is debarred from being allowed as a deduction on the reasoning of the High Court in F.C. of T. v. Maddalena 71 ATC 4161; (1971) 45 A.L.J.R. 426, for here there are none of the special features which I found in Case G65,
75 ATC 474 . The living expenses he incurred in Canberra were, I think, wholly of a private or domestic nature and were not to any extent incurred ``in'' gaining income either as a full-time lecturer or in his temporary employment. I would therefore uphold the Commissioner's decision on the objection.