Melissa, an Australian resident, is a perioperative nurse employed full-time in the operating theatre at her local public hospital. In addition to this she also works at the local private hospital assisting orthopaedic surgeon Dr Harris on a contract basis. Dr Harris pays Melissa directly for her services.

In September 2019, Dr Harris asked Melissa to accompany her to Chicago in the United States to attend a week-long conference to learn new techniques for use during orthopaedic surgery. Dr Harris paid for Melissa’s conference registration fees, return airfares from Sydney to the United States and her accommodation and meals for the week.

At the conclusion of the conference, Melissa travelled from Chicago to New York where she stayed for an additional three weeks at her own expense. She stayed in a hotel which included breakfast and she ate out for lunch and dinner.

During the first two weeks she worked at the New York-Presbyterian Hospital, one of the largest teaching hospitals in the United States as part of an exchange program. Her employer, the public hospital in Australia, paid her usual wages for these two weeks. During this time she was able to assist with a number of surgeries working alongside some of the world’s top surgeons where she gained invaluable experience. Melissa took a cab from her hotel to the hospital each day to perform the work.

Melissa spent the last week of her two-week stay in New York sightseeing and catching up with friends. She flew back to Australia from New York using the ticket that had been paid for by Dr Harris.

Required:

Advise Melissa of any amounts she may be able to claim as income tax deductions in relation to her trip to the United States.