Can you please explain the below in relation to Australian tax law and legal authority

Kyle is employed as a golf pro with a local country club, His job involves teaching golf lessons and organising competitions. He received a salary of $75,000 and a clothing allowance of $800 for the current year. During the year, Kyle spent the following amounts for which he has substantiation: Lease payments on a new laptop, used 60% for work purposes. $1,200 Purchase of software used in his lessons to record information such as the speed and ; e . $280 distance of his client's golf swing. Annual subscription to a sport's TV channel dedicated solely to golf. Kyle watches this : L $310 channel for research and to get tips to use in his lessons. Purchase of golfing gloves which he wears whilst working. $130 Cost of a two-day advanced first-aid course, required as part of his employment. $440 Gym membership to keep fit so that he can perform better as a golf pro. $2,600 Kyle also maintained records showing he travelled 7,200 kilometres for work purposes in his 3,200cc vehicle during the year. Required: With reference te relevant legal autherity, advise Kyle of the amounts he is able to include in his allowable deductions for the current year tax year