Assignment Task One.Mick Remeas is an Australian resident taxpayer employed as a university lecturer by the University of Newcastle (UoN). As part of his employment duties the University sends Mick annually to teach for two weeks at their UoN campus in Singapore. The University pays for all Mick's travel expenses including return economy airfares. This year the only return flight from Singapore is an overnight flight departing Singapore at 8pm and arriving in Sydney at 6am the following day. On the day of arrival in Sydney, Mick has a full day of teaching at UoN's Sydney campus (including a night class). Mick always has trouble sleeping in economy airline seats and is concerned he will be too fatigued to function adequately when he teaches on the day of his return. As he result he upgrades to a 1st Class "Flatbed" seat on the same flight so he can sleep comfortably and arrive in Sydney refreshed. The cost of the upgrade is $750. Mick pays this personally as University travel regulations only cover the cost of economy travel.RequiredAdvise Mick whether he can claim an income tax deduction for the cost of the $750 upgrade from economy to 1st class on the flight. Refer to relevant case law, Australian Taxation Office taxation rulings and sections of the Income Tax Assessment Acts.Assignment Task Two (750 words – 10 marks)Ooday is a 38 year old Japanese citizen and recently retired world professional champion surfer. She is single with no dependents. On 1 February 2016 Ooday accepted a position with Fox Sports Television Australia to commentate on the upcoming professional world surfing tour. The contract will involve Ooday broadcasting on location at surfing events throughout the world. The contract with Sydney based Fox Sports coincides with the current professional surfing season (1 April 2016 to 31 December 2016) with an option to extend for the following season if both parties agree.The contract will require Ooday to travel overseas with the tour for at least two weeks in every month. She will also spend one week per month at Fox TV's Sydney studio. Ooday has decided to make Australia her base for the term of the contract. On arriving in Australia on a one-way ticket on 1 March 2016 she secured a 12 month lease on an apartment in Sydney. While in Australia she will lease her fully furnished Tokyo apartment to friends. Her mother and father will store her personal possessions (including her world cup trophy) at their Koyoto home.Ooday is confident she can make a career as a professional sports broadcaster. If the Fox Sports contract is not renewed in January 2017 she intends to seek employment with other sports broadcasting networks either in Australia or internationally.Required In the form of a professional correspondence advise Ooday on whether she will be classed as a resident of Australia for tax purposes at 30 June 2016. Also advise Ooday how her residency classification will affect the Australian taxation treatment of her contract income from Fox Sports.