Question

Melanie, a resident for tax purpose, is an Lawyer. She had the following outgoings for the 2015/2016 income year.

Gym membership fee: $1000

Travel to work from home: $600

Meal with clients: $500

Australian Lawyer Alliance membership $700

Sunglasses: 1,500

Total Mobile phone (90% related to work): 1000

Brief case used to carry documents when seeing clients: $500

Pet grooming: $1000

HELP repayment: $1000

Tax agent fee for filing her income tax returns for the previous year - $100

Please complete the following table to indicate if the outgoings are deductible or not. If it is deductible, what amount is deductible.

Items	Deductible or not (Yes or No)	Deductible amount
Gym membership fee
Travel to work from home
Meal with clients
Australian Lawyers Alliance membership
Sunglasses
Mobile phone
Brief case
Pet grooming
HELP Repayment
Tax agent fee for filing her income tax returns for the previous year

Answer 1

Ans To complete the following table to indicate if the outgoings are deductible or not. If it is deductible, what amount is deductible.

ITEMS	DEDUCTIBLE OR NOT(YES/ NO)	AMOUNT DEDUCTIBLE($)
Gym membership fee	NO
Travel to work from home	YES (IF THERE IS A HOME OFFICE FOR MAJORITY WORK)	600
Meal with clients	YES ( 50% TAX DEDUCTION	50%*500=250
Australian lawyers alliance membership	YES	700
Sunglasses	NO( IF THE SUNGLASS IS NOT DIRECTLY RELATED TO WORK)
Mobile phone	YES (WORK RELATED PORTION-90%)	90%*1000=900
Brief case	YES AS USED FOR WORK PURPOSE	500

Pet grooming	NO ( AS NOT RELATED TO WORK)
HELP Repayment	YES (IF DIRECTLY REALTED TO WORK)	1000
Tax agent fee for filing her income tax return for previous year	YES	100

Total amount deductible= 4050