Maria is an accountant based in Sydney.

Maria has $1,000 worth of expenses that she incurred when attending an international accounting conference in Canberra.

Maria’s expenses amounting to $1,000 included the following:

Item	$
Conference registration fee	$150
Hotel expenses	$450
Airfares (Sydney to Canberra return)	$600

Advise Maria. In your answer refer to relevant legislation and case law.