Hiremani and Commissioner of Taxation (Taxation)

In the matter of *Hiremani and Commissioner of Taxation*, the Administrative Appeals Tribunal considered a dispute concerning income tax deductions claimed by Mr Hiremani for the financial year ended 30 June 2016. The Commissioner of Taxation had assessed a penalty for failure to take reasonable care.

The Tribunal was required to determine whether Mr Hiremani had provided sufficient written evidence to substantiate his claims for car expenses, self-education expenses, other work-related expenses, and travel between home and work. The Tribunal also had to consider the appropriateness of the penalty assessed by the Commissioner.

The Tribunal found that Mr Hiremani's failure to maintain adequate records meant that it was not appropriate to further remit the 25% penalty imposed on the remaining shortfall after accounting for voluntary disclosure and a deduction for a PRINCE2 course and related taxi expenses. The Tribunal varied the decision under review and remitted the matter to the Commissioner for reassessment.