Melanie, a resident for tax purpose, is an Lawyer. She had the following outgoings for the 2015/2016 income year.

Gym membership fee: $1000

Travel to work from home: $600

Meal with clients: $500

Australian Lawyer Alliance membership $700

Sunglasses: 1,500

Total Mobile phone (90% related to work): 1000

Brief case used to carry documents when seeing clients: $500

Pet grooming: $1000

HELP repayment: $1000

Tax agent fee for filing her income tax returns for the previous year - $100

Please complete the following table to indicate if the outgoings are deductible or not. If it is deductible, what amount is deductible.

Items

Deductible or not (Yes or No)

Deductible amount

Gym membership fee

Travel to work from home

Meal with clients

Australian Lawyers Alliance membership

Sunglasses

Mobile phone

Brief case

Pet grooming

HELP Repayment

Tax agent fee for filing her income tax returns for the previous year