The following expenses are all incurred by the relevant taxpayers to enable them to earn assessable income, but which one is deductible under sec 8-1 of the Income Tax Assessment Act 1997? Removal costs to move the taxpayers possessions to a new city to commence new employment. Travel expenses from home to work to enable the taxpayer to work. Self-education expenses incurred by a coal miner to enable him to change professions on qualifying as a lawyer. The costs of haircuts for a police officer who is required by their employer to maintain short hair. The cost of attending a one-day seminar incurred by a self-employed electrician to enable her to operate a computerised bookkeeping system for the business.