Hayden is a qualified civil engineer with his own engineering consultancy business which is registered with Engineering New Zealand (the professional body for Chartered Professional Engineers in New Zealand). As a self-employed engineering consultant, he has provided his expertise to a variety of different engineering jobs throughout the lower North Island. In particular, Hayden has developed experience and specialist skills working on complex roading infrastructure jobs. Due to this expertise, he has recently been contracted to work on a large motorway project in Wellington. Part of Hayden's role on this job includes managing relationships with suppliers of construction materials. In the 2019/20 income year, Hayden incurs the following expenses:

a). $200 on new steel-toed work boots, purchased in June 2019. Health and Safety rules for the motorway project require all contractors and employees who work on the project to wear these boots when they are on site. b). Monthly petrol vouchers worth $250 per month to cover the cost of petrol for Hayden's work vehicle, which he uses to drive around the site during the week (he has a smaller car that he uses to get to and from work, and for running personal errands on the weekends). c). $2,000 (including installation costs) on a heavy-duty winch that Hayden has installed on the front of his work vehicle in order to improve the functionality of his vehicle on site. This was purchased and installed on 18 March 2020. d). Annual fees of $460 for his membership to Engineering New Zealand, due on 31 January 2020. All qualified Chartered Professional Engineers (CPEng) in New Zealand are required to pay this fee to maintain their (CPEng) status. e). $5,500 on a mobile phone, telephone calls, and text messages. $2,100 of this amount is for a new iPhone and accessories, purchased in May 2019. Hayden does not have a landline for his consulting business, so all work calls go to this mobile phone. Around 30% of the mobile phone usage is for personal calls. f). $5,000 on a fine incurred on 30 March 2020 when Hayden was stopped by police and for breaching the COVID-19 Level 4 lockdown rules announced by the government nine days earlier. These rules required all non-essential businesses to cease trading and no non-essential travel was permitted. Hayden thought that he could continue to work "under the radar", but was dobbed in by a member of the public. g). $2,000 on corporate box tickets to an international rugby game at Westpac Stadium in November 2019. Hayden purchased four tickets (valued at $500 each), one for himself and the other three for important suppliers he deals with on the motorway project as a thank you for their continued business. Required:

Explain whether Hayden can deduct the above expenditure items (a - e) when determining his taxable income for the 2019/20 income year under Part D of the New Zealand Income Tax Act 2007. Use any applicable case law to support your answer.