If I paid the total amount owing of $6858 to ATO via my National Australia Bank Visa Card. A Credit card fee of $45 (equivalent to 0.0065%) was...

If I paid the total amount owing of $6858 to ATO via my National Australia Bank Visa Card. A Credit card fee of $45 (equivalent to 0.0065%) was charged by the ATO in relation to this payment. Is this $45 credit card fee deductible?

Income Tax Assessment 1997 Facts:If I paid the total amount owing of $6858 to ATO via my National Australia Bank Visa Card. ACredit card fee of $45 (equivalent to 0.0065%) was charged by the ATO...