11. Travel Expenses

On 10 May 2023, Robert travels to London to attend the annual journalists conference held by the International Journalists Association (IAJ).

The purpose of this conference is to update journalists on the latest journalism research techniques, ethics for journalists and the use of new and emerging technology in reporting and journalism.

Robert believes that the three-day conference will prove to be very useful for keeping him up-to-date on aspects of journalism that relate to his job and to network with professional colleagues.

Robert personally paid all of the following costs relating to the conference (all amounts are expressed in Australian dollars):

$

1. return economy airfare from Brisbane to London and back 3,408
2. meal and drink bought at Dubai airport

(which was a two-hour stop over en route to London) 42

1. 3 nights accommodation at the London Sofitel St James * 2,890
2. conference registration fee 1,620
3. meals for three days while attending the conference 278
4. taxi fares to and from airports 180
5. ticket to the musical Jersey Boys in London 100

* When Robert checked into The London Sofitel St James, he initially booked into a standard room for three nights. The cost of the standard room for the three nights was $2,140. However, when checking in at reception, he was offered the opportunity of paying an extra $250 per night (total of $750) to upgrade from a standard room to a deluxe room. Robert proceeded to do this and paid a total of $2,890 for the three nights.

Can Robert claim the upgrade cost on his tax return in relation to 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) under Australian Taxation Law.