Any of these Expenses of Gareth are Deductible or not, Reasons and evidence (including references to relevant tax ruling/s) according to Australia income tax law

Gareth attended an annual two-day education conference for secondary teachers held in Adelaide in April 2023. The school did not require any of its teachers to attend the conference. Gareth attended with two of his colleagues who usually go to the conference every year as they see it as useful and informative. Gareth paid for the following expenses:

• Conference registration fee $750
• Airline tickets $590
• Accommodation for one night. $175
• Taxi travel to and from the airport in Adelaide and Brisbane. $244

Lunch was provided at the conference, Gareth paid for his other meals on each of the two days:

-Breakfast ($22 and $29) $51

-Dinner ($38 and $45) $83

Note: The school reimbursed Gareth for the cost of the taxi travel ($244) Gareth used some of the money from his teaching award to pay for this.

Addition Information:

Gareth is an Australian resident, 49 years old, he is an employee teacher working for Brisbane Secondary College and has been working as an English teacher since he completed his Diploma 15 years ago. Gareth is completing a Master of Education at Griffith part-time. He attended classes two nights a week during each Semester. He lives with his defacto partner Tracey and they have no dependants. Tracey owns the house at St Lucia and purchased it back in 2013. Tax File Number: 111 222 333

Gareth has supplied the information below relating to his personal income tax affairs for the year ended 30 June 2023.

Gareth wants to use the diminishing value method to calculate any decline in value deduction claims and he does not wish to pool any low value assets.

Gareth is not registered for GST.

Gareth does not have any health insurance.

Gareth does not want to use electronic funds transfer (EFT) if he is entitled to a refund.

Assumed that the details given are all of Gareths receipts and expenditure for the 2022/23 income year, and that all of his expenses are properly substantiated.

Gareth does not have a HECS/HELP debt, nor does he have a financial supplement debt or any post-graduate FEE-HELP debt.

Gareth did not receive any trust distributions.