Australian Taxation Law

Min is an associate at Jones and Smith, a medium$-$sized firm of chartered accountants. She was advised by the staff development officer that she would improve her prospects of being made a partner if she obtained a higher degree in accounting.

Min enrolled in a Master of Commerce degree and has approached you as a tax agent to prepare her tax return. She seeks your advice on whether she can claim deductions for the following expenses:

$($a$)$ bus fares that she paid for traveling from home to work in the morning, from work to university for work$-$related studies in the evening, then from university to home.

$($b$)$ the cost of her evening meal eaten between classes at the university;

$($c$)$ other expenses at the University including photocopying $($$$450),$ purchase of stationery $($$$350)$ and depreciation on a laptop computer she used for her studies $($$$375)$

$($d$)$ childcare costs for minding her three year old son. In the absence of the childcare, Min could not remain in her job, nor undertake her university studies.