Сообщение от Greg Z
Relocation expenses of an employee are not incurred in earning the assessable income of the employee, but are a prerequisite to the earning of that assessable income in the same manner as travel expenses to and from work. Relocation expenses are therefore generally not deductible to the employee, regardless of whether the employee is commencing a new job or being transferred by the same employer.
(ATP 2003, page 484, see also Rulings IT 2406, IT 2481 and IT 2614)
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