Delicia has two main sources of income. She is employed as a solicitor at a law firm. She also plays the keyboard and sings at corporate functions and parties, usually once or twice a week. She receives lump sum payments from the various functions that she plays at.

She asks your advise whether the following items of expenditure are allowable deductions:

a) Purchase of a business suit. She explains that she must “look professional” when she meets clients.

b) Purchase of a van and van related expenditure. Delicia bought the van to drive to work and to transport her keyboard and other equipment to gigs. She of course has to pay for petrol, repairs and insurance to keep the van running. She borrowed from her bank to pay for the van and pays interest to the bank.

c) Purchase of sparkly tops and other “stage clothes”. She says that she needs to look glamorous when she is performing.

d) Parking ticket. Delicia parked her van in a loading zone for three hours during one of her gigs and got a parking ticket.

e) Delicia paid her $800 annual fees to the New Zealand Law Society.

Required:
For each of the items advise Delicia what deductions (if any) could be claimed in respect of the above expenditure for the year ending 31 March 2020. Support your answer with references to the Income Tax Act 2007 and the general permission, the general limitation and any specific rules as necessary and appropriate case law. Assume that Delicia is carrying on a business in relation to performing at functions.