WTPG and Commissioner of Taxation (Taxation) [2016] AATA 971

The Administrative Appeals Tribunal (AAT) considered a dispute between the applicant, WTPG, and the Commissioner of Taxation concerning the deductibility of expenses. The applicant sought to deduct expenses incurred when his wife accompanied him on work-related travel, where she acted as his personal carer.

The primary legal issue before the Tribunal was whether these expenses, incurred for the applicant's wife's travel and accommodation as a personal carer during his work-related travel, were deductible under the *Income Tax Assessment Act 1997* (Cth). A related issue was whether the Commissioner's decision to disallow these deductions was inconsistent with the *Disability Discrimination Act 1992* (Cth), particularly concerning any obligations under section 29 of that Act.

The Tribunal affirmed the Commissioner's decision, finding that the expenses were not incurred in the course of gaining or producing the applicant's assessable income. Instead, the Tribunal characterised these expenses as being of a private or domestic nature, and therefore not deductible under the relevant tax legislation. The Tribunal also determined that the Commissioner's decision did not breach the *Disability Discrimination Act 1992*, finding no inconsistency between the two pieces of legislation in this context and no breach of the Commissioner's obligations under section 29.

Consequently, the Tribunal decided to affirm the reviewable objection decision of the respondent dated 9 November 2015.