Gareth Morgan is 49 years old and is an Australian resident for tax purposes. Gareth is an employee teacher working for Brisbane Secondary College. Gareth has been working as an English teacher since he completed his Diploma of Education degree fifteen years ago. He lives in a house in St Lucia with his defacto partner Tracey (44 years old) and they have no dependants. Tracey owns the house at St Lucia and purchased it back in 2013.

Gareth is completing a Master of Education at Griffith part time. He attended classes two nights a week during each Semester.

Gareth has supplied you with the information below relating to his personal income tax affairs for the year ended 30 June 2023. However, he is not certain whether everything he has provided you with is assessable or deductible. Because of his uncertainty, he has asked you to carefully consider each item and determine whether it is assessable or deductible. Gareth wishes to minimise his 2022/23 taxable income wherever legally possible, and he will be lodging income tax returns in further years. Assume that the amounts detailed below are all of Gareth's receipts and expenditure for the 2022/23 income year, and that all his expenses are correctly substantiated (unless stated otherwise).

1. Personal information

	Client
Full Name:	Gareth Morgan
Date of Birth:	16 December 1974
Occupation:	Teacher
Tax File Number:	111 222 333
Telephone Number:	(07) 5522 8877
Home Address:	11 New St, St Lucia 4076

2. Prior income tax returns

Gareth used the services of his uncle (who is not a registered tax agent) to help him complete his 2021/22 tax return. His uncle sent him an invoice of $660 for the tax return preparation. Gareth paid it on 25 July 2022.

Gareth gave his friend, Neil, a carton of beer (worth $60) for some tax advice about selling some shares during the year.

Gareth paid his 2021/22 income tax liability three months late, so the Australian Taxation Office (ATO) imposed $146 in general interest charges (GIC), which he paid on 2 February 2023.