Alex Kingsford is a mechanical engineer working for ABC Engineering in Melbourne. Alex owns a property in Dandenong, Victorian where he and his family are residing. He also runs a home-based food catering business, preparing food for local residents and school canteens. Catering business is well-structured. Alex works 15 days a month and earns a substantial income from the catering services business. He is travelling from ABC Engineering workshop to his home-based business by car or sometimes Uber. When he lodged his tax return in July 2019, he hasrequested a deduction for a substantial amount of travelling expenses between the ABC Engineering workshop and home-based food business.

Q. Alex is now seeking your advice. With reference to relevant legislation and case law discuss whether Alex's travelling expenses between the ABC Engineering workshop and his home-based catering business is an allowable deduction.