Assignment Task Two - (10 Marks)

Mick Remeas is a sixty-year-old Australian resident taxpayer who is semi-retired from his long-standing permanent employment at the University of Newcastle (UoN). Mick resides in Newcastle. During the 2023 tax year, Mick has taught as a casual lecturer every Monday at UoNs Sydney campus and also works two days a week (Tuesdays and Wednesdays) as a permanent part-time academic at a privately owned higher education provider, CityEd Institute, also located in the Sydney city.

Mick could commute to and from Sydney each of these days on the train from Newcastle but finds the travel inconvenient and tiring. Instead, he prefers to drive his private vehicle to Sydney each Monday and stays at a hotel Monday and Tuesday night, driving home Wednesday evening after work at CityEd. The two nights accommodation costs $360 in total plus an extra $40 for car parking. Mick also spends approximately $15 per meal on his breakfast, lunch and dinner while in Sydney. Neither UoN nor CityEd Institute pay Mick any travelling allowance to cover these costs.

Required

Advise Mick whether he can claim an income tax deduction for any of the following:

1. The use of his private motor vehicle to travel to and from Sydney
2. $40 per week parking charge
3. $360 weekly accommodation costs
4. Cost of meals while at Sydney

Refer to relevant case law, Australian Taxation Office taxation rulings and sections of the Income Tax Assessment Acts in your answer.