Team 4: Storytelling - MORRI S v FC of T 2002 ATC 4404

Precedence

Morris (2002) case is about ten taxpayers who were required by their work obligations to
expose themselves to the sun rays applied to deduct expenditures on sun protection items.
The deductions are finally allowed by the court under S8-1 IATT97. The summary is
written to demonstrate how Morris case is related to Anstis (2009) and Kaley (2011).
Subsequently, in Anstis (2009),the taxpayer was a full- time student undertaking a
teaching degree in Australian Catholic University and claimed $920 deductions of self-
education expenses as a recipient of Youth Allowance because the allowance is not
granted if the taxpayer do not satisfy three requirements including enrolling in institution
as a full-time Student. Anstic (2009) is quite relevant as to the seventh applicant in
Morris case where sun protection items are used by the PE teacher to protect skin
primarily. The court held that the expenditure was brought about by her employment in
allowing the deduction. Anstis (2009) is distinguishable because the taxpayer does not
earn income by having sun protection items in Morris; the person gets allowance through
study
In Kaley (2011), The applicant Narendra Kaley, made claims to deduct expenses said by him
that have been incurred with his profession as an architect in each of 2007 and 2008 income
years. Kaley seeked a review of the Commissioner's decision after the claim was rejected.
This case did not overrule the Morris case. Oppositely, Morris case is given as a strong
evidence for supporting. In Morris case, work-related expense is deductable if it is protective
in nature. On that basis, the Commissioner accepts that Kaley is entitled to a deduction for the
cost of sunglasses. Moreover, the difference between Morris case and Kaleys case is that,
most of work-related expenses are claimed deduction without sufficient evidence. No more
evidence is shown that the clothing is used as protective item and used in what circumstances
except the sunglasses.
Team 4: Storytelling - MORRI S v FC of T 2002 ATC 4404
Precedence

Reference List
ANSTIS v FC of T (2009])FCA 20-098. Retrieved from
http://intelliconnect.wkasiapacific.com.libraryproxy.griffith.edu.au/scion/secure/i
ndex.jsp?cpid=WKAP-TAL-IC#page[5]
KALEY v FC of T( 2011) ATC 10-193. Retrieved from
http://law.ato.gov.au/atolaw/view.htm?locid='JUD/2011ATC10-193'#FR9

MORRIS v FC of T (2002) ATC 4404. Retrieved from
http://law.ato.gov.au/atolaw/view.htm?locid='JUD/2002ATC4404











Team 4: Storytelling - MORRI S v FC of T 2002 ATC 4404
Precedence