Blackford v Commissioner of Taxation

[1999] AATA 611

---

Re: MICHELLE BLACKFORD, Applicant
And: COMMISSIONER OF TAXATION, Respondent

Tribunal:

Member: J Block, Senior Member

Subject References:
INCOME TAX
Allowable deductions
Travel expenses incurred by a travel agent in the course of overseas and interstate travel
Whether deductible pursuant to section 8-1 of the Income Tax Assessment Act 1997

Legislative References:
Income Tax Assessment Act 1997 - section 8-1

Case References:
Brimo v Federal Commissioner of Taxation - 98 ATC 2338
Federal Commissioner of Taxation v Studdert - 91 ATC 5006
Commissioner of Taxation v Finn - (1961) 106 CLR 60
Federal Commissioner of Taxation v Hatchett - (1971) 125 CLR 494
Paramac Printing Co Pty Ltd v Federal Commissioner of Taxation - (1964) 111 CLR 529; (1964) 13 ATD 418
Lunney & Hayley v Federal Commissioner of Taxation - (1958) 100 CLR 478; (1958) 11 ATD 404
Federal Commissioner of Taxation v Cooper - (1991) 29 FCR 177
Federal Commissioner of Taxation v Klan - (1985) 80 FLR 320; 85 ATC 4060
Martin v Federal Commissioner of Taxation - (1984) 2 FCR 260
Amalgamated Zinc (De Bavay's) Ltd v Federal Commissioner of Taxation - (1935) 54 CLR 295
Ronpibon Tin NL & Anor v Federal Commissioner of Taxation - (1949) 78 CLR 47
Case B78 - 70 ATC 362
John v Federal Commissioner of Taxation - 89 ATC 4101

Hearing date: 4 August 1999
Decision date: 19 August 1999

SYDNEY

---

Decision

Excepting only that a deduction is allowed in the sum of $877 in respect of the Zimbabwe trip, the objection decision under review is affirmed.