Question:
The individual learner’s needs are considered in the assessment process, (2) where appropriate, reasonable adjustments are applied by the RTO to take into account the individual leaner’s needs and, (3) the RTO informs the leaner about the assessment process, and provides the learner with the opportunity to challenge the result of the assessment and be reassessed if necessary.
Flexibility – assessment is flexible to the individual learner by; (1) reflecting the learner’s needs, (2) assessing competencies held by the learner no matter how or where they have been acquired and, (3) the unit of competency and associated assessment requirements, and the individual.
Validity – (1) requires that assessment against the unit/s of competency and the associated assessment requirements covers the broad range of skills and knowledge, (2) assessment of knowledge and skills is integrated with their practical application, (3) assessment to be based on evidence that demonstrates tat a leaner could demonstrate these skills and knowledge in other similar situations and, (4) judgement of competence is based on evidence of learner performance that is aligned to the unit/s of competency and associated assessment requirements.
Answer:
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Item
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Tax deductibility
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Reason
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Doctor union fee of $450
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Deductible
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This is the income related directly to the occupation hence this is allowed to be deducted as expense while computing tax on personal income. On the income tax return, item no-5 provides for such a deduction (Yoo, 2017)
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Expense on Laundering of compulsory uniform of $90
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Deductible
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The expense on Laundering of compulsory uniform is allowed to be deducted for tax purposes
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Jacket when working night shifts $85
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Deductible
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Compulsory uniform is allowed to be deducted for tax purposes.
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Stethoscope $120
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Deductible
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Cost of equipments used in the occupation are allowed (TR94/17)
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Text book –Diabetes management of $ 70
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Deductible
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Cost of equipments used in the occupation are allowed (TR94/17)
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Text book –Law for doctors of 65
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Deductible
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Cost of equipments used in the occupation are allowed (TR94/17)
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Taxi fares when called in at short notice of $70
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Deductible
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Transportation costs incurred in carrying out the occupation are allowed to be deducted from the income.
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Plain watch
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Not Deductible
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This is not an expense related to work or occupation.
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Phone calls to check shifts
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Not Deductible
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Private use of phone is not allowed for tax purposes.
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Shoes
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Deductible
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If these form part of compulsory uniform
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Scissors to cut surgical gauze
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Deductible
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Tools and equipments used in the course of work by the doctor so cost of these is allowed to be deducted for tax purposes (Yoo, 2017).
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Substantial Requirements that are Needed to be Satisfied
In order to claim the expense as deduction for the income tax purposes the first needed to be satisfied is that the expense should have been incurred in relation to the work. So, the expense should be directly related to the work. The second most important requirement is that the expense should be paid by the assess himself and it should not be a reimbursement. The third important requirement is that the tax payer should be evidence of payment in his hands for claiming deduction (CCH Australia, 2011).
References
Yoo, T. 2017. 11 things ATO just warned people not to claim as a work-related expense.
CCH Australia. 2011. Australian Income Tax Legislation 2011: Income Tax Assessment Act 1997 (div 719 1-end). CCH Australia Limited.
