Please advise Michael as to whether he can claim a tax deduction for the cost of buying a packet of Codral cold and flu tablets and Vitamin C tablets costing $22 in Melbourne whilst at the business conference due to the fact that he is getting a head cold.

Students are required to outline:

what section references, cases, rulings, determinations etc. were used as authority by the group to research the two abovementioned tax issues; and

the conclusion (ie. claim the deduction or not claim the deduction for these two items).