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1.

• As per section 8-1(1) General Deductions

You can deduct from your assessable income any loss or outgoing to the extent:

a) It is incurred in gaining or producing your assessable income or

b) It is nececcarily incurred in carrying on a businees for the purpose of gaining or producing your assessable income.

Hence from the obove section mentioned we can tell Option A is correct

• As per the expalanations to section 8-1(1) timming of outgoing and losses is important issue as it governs the tax payer to claim the deduction. It considers the outgoing incurred during the income year. Incurred refers not only the payment made but also accrued. It considers the incurred during the income year not only weekend.Hence option C is wrong.
• As per the expalnations to section 8-1(1) No deduction is allowable for expenditure incurred by one tax payer for another tax payer. option B is stating that has signed the declaration stating that all losses incurred are "for the benefit of employer". Hence Option B is wrong as the outgoing or losses incurred by one tax payer for another tax payer is not deductible

2.Sol: The answer to the above given question is as follows :-

Option - A - The happening of a CGT event in relation to a CGT asset.

Explanation :-
CGT events takes place when an individual or a company gets into a contract or agreement for selling or disposal or transfer of an Capital asset they own/possess which results in Capital Gain or Capital Losses. The most common CGT events are as follows :-
a) Selling or giving away an asset
b) Loss or destruction of a CGT asset
c) Receiving compensation for the loss, destruction or compulsory acquisition of a CGT asset. etc

It's important to establish the timing of a capital gains tax (CGT) event because it tells us which financial year to report our capital gain or loss occurred, and may affect how we calculate your tax liability based on that CGT event.