Walker and Commissioner of Taxation †Free Samples for Students

Question: Discuss about the Walker and Commissioner of Taxation. Answer: Introduction In the above case Mr. Walker worked for three employers in the subsequent locations. He worked as a sorter and supervisor at Benyenda Citrus While working at Craxcorp he was assigned a shed and the duties he was liable to do included stacking pallets, sorting and packing produce(Administrative Appeals Tribunal , 2015). Later on he supervised the pickers and performed packing. At Wrenco there were variety of duties given to Mr. Walker that included shed supervision, fork lift driver and part time patch supervisor. There were two farms of Wrenco where broncollini and strawberries grew and it was required that Mr. Walker shall drive his own two wheeler between the two farms. He was accompanied by his wife who worked as a packer. They both travelled the three locations on a motor vehicle towing a caravan and while working both of them lived in the Caravan. While a particular season would finish generally the work of Mr. Walker would come to an end. So, there was an expectation that developed between the three employers and Mr. Walker that there would be availability for work about the same time every year and he would be available to carry the same. Later, there were various deduction claimed by Mr. Walker that included his travel expenses. These expenses included the expenses of travelling to the work locations at Bowen, Gayndah and Stanhope. Along with he claimed the deductions for the accommodation, groceries and food while he was on circuit. The occasional private travel was excluded by him from the deductions claimed. Further he claimed the internet and mobile expenses that were considered by him as work related expenses. All the expenses were apportioned by Mr. and Mrs. Walker and deductions were claimed. The issues involved in the case: There were two principle submissions made by Mr. Walker Firstly, he said he is traveling farm worker and travelling is part of his work and therefore he is entitled for the deductions of the travel, meals, accommodation and groceries while he is on the circuit. Secondly, if he is found not being a travelling worker than the meals and accommodation are liable for deduction on the basis of the fact that he is living away from his home for the purpose of work and therefore the travel expenses are deductible. Whereas he further claims that the phone and internet was used for the work purposes and is therefore liable for deductions(Wrieght, 2017). The commissioner after an audit of the tax affairs of Mr. Walker disallowed the deductions made by Mr. Walker and issued amended assessments. Bibliography Administrative Appeals Tribunal , 2015. ATO.gov. [Online] Available at: https://www.ato.gov.au/law/view/pdf/misc-case/rdr_2017aata324.pdf [Accessed 18 May 2017]. Wrieght, B., 2017. bwslawyers. [Online] Available at: https://www.bwslawyers.com.au/wp-content/uploads/2017/04/AprilTaxNotes-01652254.pdf [Accessed 18 May 2017].