Advice under development: Decision impact statement on Commissioner of Taxation v Hall [2026] FCAFC 43
Issue: Income tax – our approach to occupancy expenses and home-to-work travel expenses
Category: Income tax
Type of advice: Decision impact statement
Status: Under development
Purpose: This Decision impact statement outlines the ATO’s response to Commissioner of Taxation v Hall [2026] FCAFC 43, which concerns whether rental payments and home-to-work travel expenses were deductible under section 8-1 of the Income Tax Assessment Act 1997 . The Full Federal Court held that the rental outgoings were of a private and domestic character and, therefore, not deductible and that the car expenses were merely incurred by the taxpayer to get ‘to’ work and were not ‘on’ work. The decision does not represent a departure from established principles concerning section 8-1.
Comments: The Decision impact statement on Commissioner of Taxation v Hall [2026] FCAFC 43 published on 17 June 2026. Comments period closed on 17 July 2026.
Referenced documents: Decision impact statement