Mick Remeas is an Australian resident taxpayer employed as a university lecturer by the University of Newcastle (UoN). As part of his employment duties the University sends Mick annually to teach for two weeks at their UoN campus in Singapore. The University pays for all Mick's travel expenses including return economy airfares. This year, the only return flight from Singapore is an overnight flight departing Singapore at 8pm and arriving in Sydney at 6am the following day. On the day of arrival in Sydney, Mick has a full day of teaching at UoN's Sydney campus (including a night class). Mick always has trouble sleeping in economy airline seats and is concerned he will be too fatigued to function adequately when he teaches on the day of his return. As a result, he upgrades to a 1^st Class "Flatbed" seat on the same flight so he can sleep comfortably and arrive in Sydney refreshed. The cost of the upgrade is $950. Mick pays this personally as University travel regulations only cover the cost of economy travel.

Advise Mick whether he can claim an income tax deduction for the cost of the $950 upgrade from economy to 1^st class on the flight. Refer to relevant case law, Australian Taxation Office taxation rulings and sections of the Income Tax Assessment Acts.