Watersiders' Meals And Income Taxation

Northern Advocate, 14 December 1943, Page 5

Watersiders' Meals And Income Taxation

(Special) AUCKLAND, This Day. Judgment disallowing a claim for deduction from earnings assessable for income taxation of the cost of an evening meal when called upon to work overtime on the waterfront, was given'by the magistrate (Mr. Luxford) today. The action had been brought as a test cast. Tho magistrate said that a large number of waterside workers were in a similar posh tion to appellant who. during the incometax year ended March, 1942, earned in overtime £173/11/6. His ordinary hours were from 8 to 5 p.m., but he was under obligation to work overtime when called upon. According to the case stated, appellant did not receive notice that he was required to work overtime any day until about 3.45 p.m., and he had stated that he was unable to notify his wife that he would not be home for the evening meal, therefore the food cooked for him was wasted, and he had to pay half-a-crown for a hot meal at a restaurant.. . He claimed that during the year m question he had purchased 174 meals and that, therefore, he was entitled to deduct £2l/15/- from assessable income.. ine commissioner would not allow deduction on the ground that it was not expenditure or loss exclusively incurred m production of appellant’s income. The magistrate said that the commissioner was bound to administer the Act strictly in accordance with its provisions, and the appeal was therefore dismissed.