1. Dr Joe Medic, a lecturer in Medicine at Adelaide University, took leave on 8 March 2020 to attend a three-day conference in London. While there, he was offered a 12-month fellowship at the Smith Institute, which was undertaking research into neurological diseases. As Dr Medic hoped this would enhance his reputation as a neurologist, he accepted the fellowship and resigned his lectureship at Adelaide University. Dr Medic returned to Australia at the end of his 12-month stay in London and accepted a senior lectureship in Medicine at a famous Victorian university.

Dr Medic seeks to claim the following expenditure:

$3,500 for his airfare

$2,400 for conference expenses, and

$35,000 for the living expenses incurred while in London.

Advise Dr Medic about the deductibility of this expenditure