Jane Jennings is a $43$ year$-$old self$-$employed professional barrister specialising in criminal matters, who lives and works in Victoria. Jane engages your taxation services for the preparation of her $2022/23$ tax return.

Professional Expenses $$ My professional expenses for the year included the following expenditures and I have kept a copy of all of the invoices.

$$ Replacement of court wig $$2,000$ and replacement of court silk gown $$1,900$

$$ Replacement of black leather shoes and black pants $$300$

$$ Practicing certificate annual fee for barrister and indemnity Insurance paid to Legal Services Board$ $800$ and Legal Bar Membership fee

$$600$

$$ CPD course fees$-$ various courses to update my professional knowledge, $$4,000$

$$ Leasing fees including staff assistance $$20,000$

$$ I made a concessional superannuation contribution of $$15,000$ to my superfund.

Could you please assist with the relevant legislation and any issues? and any supporting case law $($where applicable$).$ And indicate each activity eg: assessable income, ordinary income, deduction etc