Gareth is a cadet in the Australian Army Reserve where he works on weekends. His main occupation is a chef at a local restaurant. During the 2019 financial year, Gareth spent $4,000 on dry cleaning his army uniform. He also spent $10,000 on a TAFE course where he studies to become a french pastry chef. He believes earning this qualification will increase his job prospects as a chef.

Advise Gareth of the tax consequences (and possible restrictions) of these two expenses.