Question

Q1 Mia is a bookkeeper. She attended a short course about using MYOB to do bookkeeping. The course costs $220. Mia ___ claim the expense of this course as a deduction.

Select one:

b. can

c. may sometimes

d. cannot

Q2 Mia is a bookkeeper. She attended a short course about using MYOB to do bookkeeping. The course cost $500. Mia can claim the expense of _______ as a deduction.

Select one:

a. $0

b. $300

c. $250

Q3 Branden has a home office. He works approximately 40 hours per week. He does not track all the running expenses of the home. However, he can claim running expenses of ___ per week as a deduction.

Select one:

a. $13.6

b. $18

d. nil

Q4 Melinda travelled 10,000 kms for the financial year. 5,500kms were related to business. If Melinda uses the cents per kilometre method to claim car expenses, the amount that can be claimed as a deduction is ______, using the rate of 66 cent per km.

Select one:

a. $3,800

c. $3,300

d. $5,000  

Q5  Mario received a $5,000 travel allowance. Mario incurred business travel expenses of $4,000. Mario is entitled to claim a deduction of _____.

Select one:

a. Nil

c. $5,000

d. $4,000

Answer 1

Question no.	Answer	Explanations
1	d	Since MIA is a bookeeper, she cannot claim deduction of course expense as this is not business expenditure.
2	a	Since MIA is a bookeeper, she cannot claim deduction of course expense as this is not business expenditure.
3	d	Since Branden does not track the running expense as what extent it is for business purpose, he cannot claim deduction of running expenses.
4	c	66 percent *5500 km for business purpose=$3630, so maximum amount that can be claimed is $3300
5	d	Travell allowance can claimed as deduction upto the amount it has been incurred which is $4000