Can a self-employed person claim expenditure deductions on the following: (refer to the Income Tax Act 2007) NZ 1-Professional society/membership relating to their work 2-Computer to be used for their work 3-Professional work wear - not uniform 4-Travel expense on taking train to and from work

Suzie Kaur is a selfemployed accountant. She incurred the following expenses: i. She is a member of a professional accounting society for which she pays an annual fee of $950. ii. Suzies work requires her to dress professionally so she spent $1,500 on designer work suits. iii. She purchased a computer for $3,200 that she uses for her work as an accountant. iv. Suzie takes a train between home and work and spends $90 per week on tickets.

Required: Advise Suzie whether the above four items of expenditure are deductible. Provide references to relevant sections of the ITA 2007 for each.