Gary is a school teacher. His Salaried income totals $85,000 + a Travel Allowance $1000. Gary also earned $100 in interest. He also inherited $100,000 from the estate of his late grandfather. He has paid PAYG tax amounting to $28,000

Gary incurred the following expenses:

• Travel in his Motor Vehicle to attend Parent Teacher meetings. He went home & then returned to the school for these meetings - 190KM
• Travel to transport the schools sporting equipment on several occasions to sports days 1100km
• Travel from home to school & return each day as he had to transport his teaching aides 6.000km
• Teaching Aides,stationery & posters - $1200
• Mobile Phone estimates only 25% use.
• Home internet - $200 mth plan & estimates his use is about 30% employment related.
• Home office has a bedroom set aside 1 hr night & works 46 weeks
• Non slip shoes when doing Art with the students
• Hat & Sunscreen needed for supervision of the playground $310
• Though the school does not have a teacher uniform, because he teaches art he wears aprons to protect his clothing $180
• Training course regarding the new course materials 2 days. Bus fares - $8 + course fees $300
• Purchase of the schools art union tickets to buy new sports uniforms $100
• Tax Agents fees to complete the last years tax returns $200.