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- W2194087911 abstract "Section 25-100 of the Income Tax Assessment Act 1997 (Cth) was introduced in response to the Full High Court decision in Federal Commissioner of Taxation v Payne. The High Court held that expenditure on travel between two unrelated income producing activities does not satisfy the general deduction section (s 8-1). Section 25-100 confers a deduction for expenditure on travel between unrelated income producing activities. The section contains an exception where the travel is to or from the taxpayer's residence. This 'internal exception' can cause confusion. Indeed, at least one commentator has suggested that the residence exception in s 25-100 puts in jeopardy the deductibility of expenditure on travel to or from the taxpayer's residence where the deduction is obtained under the general deduction section. The case law establishes a number of categories where the general deduction section does provide a deduction for travel expenditure even though the taxpayer is travelling to or from their home. This article critically examines the proposition that the internal residence exception in s 25-100 puts in doubt deductibility of relevant travel provided by the general deduction section. In this regard, the article examines the background to the introduction of s 25-100, the case law under the general deduction section on travel to and from the taxpayer's residence and the central concepts in s 25-100." @default.
- W2194087911 created "2016-06-24" @default.
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- W2194087911 date "2007-01-01" @default.
- W2194087911 modified "2023-09-24" @default.
- W2194087911 title "Enactment of a Deduction Rule Regarding Travel between Workplaces or Income Producing Activities Can Lead to Errors" @default.
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