Crookshanks and Commissioner of Taxation (Taxation)

Crookshanks (the applicant) sought to amend an income tax assessment, claiming deductions for the costs associated with managing their own affairs and the tax affairs of an entity. The Commissioner of Taxation disallowed these deductions, leading to the present application before the Small Business Taxation Division.

The primary legal issues before the Tribunal were whether the applicant was entitled to deduct the costs of managing their own affairs and the costs of managing the tax affairs of another entity, and whether there was a reasonable prospect of success in the application.

Deputy President McCabe P considered the nature of the deductions claimed. The Tribunal found that the applicant was not a public officer of the entity whose tax affairs were being managed, and therefore, the costs associated with managing those affairs were not deductible under the relevant provisions. Furthermore, the Tribunal determined that the applicant had no reasonable prospect of success in their application for amended assessments.

Consequently, the application was dismissed.