QUESTION 1: 20 marks, 20% of the subject

Advise your client on how the following items will be treated for tax purposes under Australian tax law:

i.Webjet frequent flyer points received by a business analyst employed by a large business consultancy firm in relation to work related travel paid for by the firm

ii.amounts received by a crane hire company from its customers for a damaged crane

iii.a free overseas holiday received by a nightclub manager from an alcohol supplier

iv.the return to its members of excess funds raised by a canoe club for the purchase of additional canoes

v.a payment made by a television station to an Australian footballer for being named the best and fairest in the AFL

vi.Expenses relating to a building qualification for a building apprentice

vii.Expenses relating to a short course in art management in the hope of becoming an art director

viii.Expenses relating to work make-up and work dresses

ix.Expenses relating to travel between home and office

x.Expenses relating to travel between one employer and another employer