Ari is a head chef who lives in Brisbane, Australia. He works at a high-end restaurant in the CBD. On the 21st of January 2021, Ari purchased a new knife to use at work. The knife cost $850. The effective life of the knife is 6 years.

Ari also purchased a range of general cooking utensils, with a total cost of $200. Although cooking utensils are provided by his employer, Ari decided that he liked the design of these utensils, and that he would buy them as a treat to himself. Ari is required to wear a uniform to work. He wears checked chef's pants, and a shirt with the restaurant's logo on it. The total cost of these uniforms is $500. He also bought a plain black jacket which he only wore to and from work. This jacket cost $200. Ari caught the bus to work, however because of the time of night that he finishes, he catches an Uber home.

At the start of 2021, Ari became increasingly worried about his job security due to ongoing pandemic and decided to undertake a Bachelor of Human Resource Management. He believed that the skills he gains from this qualification could secure his job at the restaurant as he is often asked to manage staff at the restaurant. At the very least, he hoped that having this qualification might make it easier for him to find work in another industry if he were to be made redundant. His employer did not contribute to the cost of the degree. The course fees for the 2021 income tax year were $20,000, which he paid upfront.

In April 2021, Ari was unfortunately injured in a car accident. He received a personal injury compensation payment of $10,000. He was also unable to work for a period of five weeks, and received compensation payments for loss of wages, totalling $5,000.

In his spare time, Ari likes play poker, both online and in live face-to-face environments. He does so with a view to make a profit, however, there is no set system to his activities. He does not have a business plan for these activities. He usually bets between $500 and $700 per game, occasionally slightly more. This equates to an average of $250 per week in the 2021 income tax year. His largest win to date is $30,000, however, this is very uncommon. Ari's accumulated profit from poker activities in the 2021 income tax year was $80,000. He funds his poker games out of his own savings. In January 2021, he attended two online training courses with a view to improving his poker skills.

Ari has provided you with the following details:

Receipts:

·       Salary                                                             $180,000

·       Compensation payments                               $15,000

·       Gambling                                                        $80,000

 

Expenses:

·       Knife                                                               $850

·       Cooking utensils                                            $200

·       Uniform                                                          $500

·       Jacket                                                             $200

·       Uber fares                                                      $1,000

·       Course fees                                                   $20,000

Gambling bets                                                $13,000

Question:

(1)  Briefly discuss whether Ari can claim a deduction for the cost of the: 

a.    Cooking utensils

b.    Uniform

c.     Jacket

d.    Uber fares 

You should support your answer, where appropriate, to the ITAA 1936, ITAA 1997, case law and ATO guidance materials.