Which of the following expenses is allowable as a deduction under the Income Tax Assessment Act 1997?

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Question:

Which of the following expenses is allowable as a deduction under the Income Tax Assessment Act 1997?

(a) An employee incurs childcare costs to enable her to go to work each day.
(b) Costs of traveling between home and work for a shift worker who needed to use her car due to the lack of public transport when she travels to and from work.
(c) The interest on a loan by a partner, where the partner uses the loan to pay their personal income tax.
(d) An employee incurs expenditure in purchasing a plain white top and a plain black skirt for her work as a waitress.
(e) HECS payments by an employer in respect of an employee's study in a university course. The employer pays fringe benefits tax on the HECS payment.