In Jan 2019, Thomas attended a Computer Assembly and repairs training program in Melbourne. The training ran for 5 days and his employer paid for the flights, accommodation, training fee and provided an allowance of $80 per day to cover meals. He does not have receipts for all meal

expenses, but he knows he spent $17.80 for breakfast, $16.90 for lunch and $30.00 for dinner per day. He did not keep a diary for the 5 days of the trip.

He purchased the following clothing items during the 18/19 financial year for work purposes and kept all the receipts. He received a uniform allowance of $2200.

Laundry expenses (washing, drying and ironing) - Thomas washed 160 loads during the financial year, 130 of these washes only included work-related clothing and the other included work and personal clothing

Sunglasses with UV protections used during travel- $130.00

Adidas jacket and jumper - $410.00

Arcade beanie - $22.00

New balance sports shoes - $225.00

Disposable Gloves - $220

Sunscreens - $150.00

Safety mask - $45.00

Thomas has mobile phone expenses of $130.00 per month on a prepaid plan taken out on 01/07/2018. Diary kept for the requisite 4 weeks in Dec 2018: Total call duration 30 hours 30 Minutes and business calls duration 20 Hours. No data in this plan.

Thomas purchased the following equipment during the 18/19 financial year for his work purposes and kept all the receipts:

Magnetic Multi-bit screwdriver - $350.00 purchased on 1/7/18

Toolkits - $300.00 purchased on 1/7/18

Thomas paid $280.00 for registration of IT Repairer Technicians Professional Body on 30/10/2018.

Calculated Thomas' deductible expenses for year 2019/20.