14. Tax Agent's Fees, General Interest Charge and Penalty imposed by the ATO

On 2 June 2018, Corey paid the invoice which he received from his previous registered tax agent in Indooroopilly for the preparation and lodgment of his 2017 income tax return. The tax agent's fee was $560.

Corey also informs you that as his tax agent lodged his 2017 income tax return more than four weeks late, the Australian Taxation Office charged Corey the general interest charge (GIC) of $36. Furthermore, as his 2017 tax return was lodged late, the ATO charged Corey one penalty unit, being $170. Corey paid both of these amounts (totalling $216) on 19 June 2018.

According to his 2017 income tax assessment notice, Corey owed income tax of $5,137. He paid this amount to the ATO via his Westpac Mastercard on 19 June 2018. A credit card fee of $14 was charged by Westpac in relation to this payment.

- What can corey claim in relation to Tax Agent's Fees, General Interest Charge and Penalty imposed by the ATO for the year ended 30 june 2018?