12/11 is here, page-47

Thanks for this - didn’t know there was a guide on this issue. Guides and tax rulings often change or adapt the general position. So travel expenses are deductible, but as I noted, it will be deductible against the profits or capital gains made, so you can’t just make a deduction of this nature against your income from your everyday job, then claim any share gains as a capital gain. But without reading much of this guide, it seems that if you’re an investor you could write off against your capital gains, and if you are a trader then you could write off against the profits you make through trading