AUSTRALIAN TAX LAW 1 Tanya is a pharmacist. The following events, relating to herself and her son, occurred in the current tax year. Nathan Tanya's son, Nathan, is a junior pharmacist who works for Tanya as an employee. Nathan wanted to increase his income, so he sold illegally small amounts of restricted prescription medications. As a result, he had to appear in front of a government tribunal. As this was his first offence, he was allowed to keep his pharmacy license. However, he had to pay a $5,000 fine. Further, to maintain his license, he had to undertake 120 hours of community services (unpaid) at a regional drug rehabilitation centre. Nathan undertook this unpaid service work on Tuesday evenings. He would travel directly from his mother's pharmacy (where he worked Tuesdays) to the regional rehabilitation centre using rail travel. He would get a lift home from the centre from a friend for free. Total train fares from his mother's pharmacy to the rehabilitation centre for the tax year amounted to $1,000. Required: Discuss the tax implications for the following transactions. a) The deductibility for Nathan for the fine and travel costs as general deductions (6 marks)