2018 NZSSAA 010 (5 February 2018) [pdf, 121 KB]
...there. He owned factories in XXXX which were managed by his daughter and in 2015 had properties in XXXX managed by an agent. [16] The appellant produced his 2015 and 2016 financial statements in his affidavit. These accounts show that in 2015 he claimed $7,094 for travelling expenses. In evidence he confirmed that he claimed the cost of his travel to New Zealand as a tax-deductible expense on the basis that he travelled to inspect his rental properties. [17] When asked how...