Required: Briefly describe which of the following deductions would be deductible under s. 8-1 if the relevant specific deductions did not exist in the legislation (1 mark each).

1. Tax related expenses incurred by a salary earner (s. 25-5).
2. Non-capital repairs incurred by a landlord (s. 25-10).
3. Expenses for discharging a mortgage made by a landlordwho owned the property for 10 years (s. 25-30).
4. Travel expenses incurred by an individual between 2 unrelated workplaces (s. 25-100).

Use Aus Income Tax Law