Tribunal finds taxpayer assessable in relation to ESS 

The Administrative Appeals Tribunal (AAT) in Fox v Commissioner of Taxation [2018] AATA 2791 has affirmed the Commissioner’s decision to include an amount of the taxpayer’s assessable income in relation to interests that were acquired under an employee share scheme (ESS). The Tribunal rejected the taxpayer’s argument that she was coerced or unduly influenced into signing the ESS offer letters as they failed to provide evidence to substantiate the claims. 

Tribunal finds taxpayer not entitled to deduction for certain meal allowance expenses 

The AAT in Mitchell v Commissioner of Taxation [2018] AATA 2507 has held that a taxpayer employed as a site surveyor was not eligible to deduct certain meal allowance expenses as limited evidence was provided to support the claim. The Tribunal only permitted a deduction equal to the amount of the overtime meal allowance that was included in the taxpayer’s assessable income.