Blancan Pty Ltd is a large manufacturing entity with an average annual turnover of $80 million. During the year ended 30 june 2020 they incurred the following expenditure (all exclusive of gst):

1 oct 2019 $60,000 has been provided by their accountant for warranty costs on the sale of a machine to its customer. $3,000 has been incurred for expenses on the warranty as at 30 jun 2020. 1 dec 2019 $13,000 to pay help/hecs in respect of employment related university courses undertaken by current employees. 1 feb 2020 $25,000 fine paid to the environment protection authority for pollution caused by a toxic spill. 1 mar 2020 $7,500 replacing a damaged motor in the forklift. the damaged motor was acquired in 2018 and has been replaced with one of the same capacity. the new motor will have an effective life of 5 years.

REQUIRED: Calculate the maximum income tax deductions for the year ended 30 june 2020 available to blancan in respect of each of the above transactions. Referencing to the ITAAs is not required.

(b) under s 8.1 (2) negative limbs of the income tax assessment act that a taxpayer is not generally entitled to deduct cost of public transport between their usual place of work and home. Cite and discuss a particular case law in support of this position. Cite and discuss a situation where transport expenses between home and a place of work is actually allowed.