Transporting equipment to work - deductionTransporting equipment to work - deduction
Answer this question….
A musician used his mini-van to carry his bass, amplifier and assorted music instruments between his home and the clubs at which he was employed. Would the expense of getting to and from work be incurred in gaining income?
Yes No
Refer CCH Master Tax Guide - para 14-230
These are the facts of Vogt's case - refer CCH Master Tax Guide - para 14-230 The transport of the equipment was essential to the operations by which he gained his income. The expenditure was attributable to the carriage of the instruments rather than his personal travel to the places of performance
So where a taxpayer must transport bulky tools or equipment to a work-place the essential character of the costs will be that of carrying equipment in the course of duties of employment
Answer this question….
A member of a symphony orchestra carries his flute on the bus to the concert hall. Would a deduction be allowed for the fares on the basis that he has transporting equipment to a work place?
Yes No
In this case, the equipment is so light and compact that it's carriage to the work place would be an inconsequential incident of the reasons for incurring the expense.
