Question: The $174 upgrade from a standard room costing $650 to a Deluxe room costing $824 at The Langham Hotel in Melbourne. You are to advise Michael exactly how much is tax-deductible in relation to the accommodation.
Answer must includes:
- what section references, cases, rulings, determinations etc. are relevant
- the conclusion (ie. claim the deduction or not claim the deduction for these two items).