Sandra is a well know make-up artist who has always been in demand by clients of Fabulous Faces, where she is employed. Unfortunately, Fabulous Faces has experienced a downturn in business due to a recent pandemic and Sandras shifts have been reduced from full days to mornings only. Sandra needs to earn more money to pay her bills and decides to accept an offer of a second job from a competitor business, Wonderful Visages. At first, she was uncertain whether she should accept the part time employment offer as Wonderful Visages salon is located at Melton, quite a distance away from the Fabulous Faces salon which is in Melbourne CBD. Sandras life is busy. On Mondays and Tuesdays, she travels from her home in Brighton to the Fabulous Faces salon in Melbourne, completes her morning shift and then travels home.

On Wednesdays Sandra travels from home to her morning shift at Fabulous Faces, then travels straight to the Wonderful Visages salon to complete an afternoon shift, then returns home. On Thursdays Sandra has a morning shift at Fabulous Faces and an evening shift at Wonderful Visages, so she returns home for lunch and to do chores between her shifts. After her Wonderful Visages evening shift, she travels straight home to get some rest before her busiest day, Friday. On Friday Sandra has a morning shift at Fabulous Faces, an afternoon shift at Wonderful Visages and an evening shift at Fabulous Faces she travels directly between her places of employment before returning home at night.

Required A: (15 marks) 1) Advise Sandra if she can claim a deduction for travel expenses and if so, for which trips. (10 marks). 2) Would your answer be different if Sandra also conducted make-up sessions for clients at home? If so, how? (5 marks) In your responses give reasons and refer to sections of legislation and cases, where relevant