Is this deductible?

Yes

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