The ATO are now meeting with employers, generally those with many employees and reviewing what expenses the employer is paying for the employees. Most recently they have produced a document highlighting all the expenses that are paid for by Bechtel, a large mining operation on Curtis Island Queensland.
Employees had made many claims in the past for expenses that Bechtel had paid for. Some of these taxpayers have been given notice to review their returns to remove claims that have been made without foundation.
The document presented to employees this year stated that claims for tools, phone, travel, accommodation and training would not be deductible as Bechtel pay for all of these costs as part of their employment conditions. This is going to become more prevalent and an indication that the ATO will not tolerate taxpayers making frivolous claims.