A.Which one of the following deductions is available under S25-5 ITAA97 (Tax related expenses) Choose the best answer!

Payment of Income Tax

Fees paid to a tax agent to do a Tax Return

Fees paid to persons who are not 'recognised tax advisers'

Capital Expenditure

B.Which one of the following entities does not include under first class of exempt income? Choose the best answer!

		Holmes Institute Pty Ltd
		Melbourne Public Hospital
		Smith Family
		Labour union