Just to add to what I said before, I think extreme caution is called for in disallowing long- established categories of expenses as deductions under our income tax system (which I still regard as the most equitable system if regularly monitored and upgraded). The danger lies with the "thin edge of the wedge" scenario. That is, once a government is allowed to get away with demolishing a long-recognised expense for tax deduction purposes where dies it end? Would we like to see this or that business expense, say advertising or business travel, disallowed? Would we like to see car expenses disallowed for business or employment-related purposes? Or a fairly recent big item, home office expenses?
Governments greedy for revenue will pounce on those expenses which will cause the least amount of outcry in order to waste the savings as only they know how.
What I'm saying is there's a principle worth defending
