When Robert checked into The London Sofitel St James, he initially booked into a standard room for three nights. The cost of the standard room for the three nights was $2,140. However, when checking in at reception, he was offered the opportunity of paying an extra $250 per night (total of $750) to upgrade from a standard room to a deluxe room. Robert proceeded to do this and paid a total of $2,890 for the three nights.

Being the upgrade from a standard room at the London Sofitel St James to a deluxe room costing an extra $750 when attending the annual journalists conference held by the International Journalists Association (IAJ) in London in May 2023.

You are to advise Robert exactly how much is tax-deductible in relation to the accommodation and reasons why with references to Australian Taxation Law.