Gunther runs a small hotel. During the 2020 income year, he recorded payments from visitors totaling $30,000.

He also recorded the following transaction:

He hired a landscaper to redo the garden of the hotel. All work was completed, he only received the landscaper's invoice on 2 July 2020.

Required: Discuss whether he can claim this expense in the 2020 tax year. Give reasons and refer to law.

Can you please answer it in 15 minutes please it will be so helpful