Other Business Expenses

$$ Mobile Telephone expenses amounted $$1,500,$ but I would apportion

for business use of $20\%$

$$ My previous laptop had a written down value of $$600$ on $30$ June $2022.$ I

used it $20\%$ for private use. Unfortunately, it broke that day irreparably

and I had to replace the computer with a new Apple Mackbook Pro that

cost $$1400$ which I bought on $1$ July $2022.$ I use the laptop

predominantly for business purposes, but happy to allocate $20\%$ private

use.

$$ I replaced my brief case with a new brief case very much reduced,

costing only $$290.$

$$ Uber Travel costs to Victorian Courts in cbd $$ I use Uber only to travel to

Court and back from Chambers located in cbd$,$ but the total costs of

appearing in court from my Uber accounts records for the income year

was only $$1,200.$

$$ I make no claim for travel using my motor vehicle, but I am making a

claim for parking, as I need my car on hand for urgent matters. The cost

of parking was only $$1,500.$

$$ I received a traffic fine once only when I was late to get into Chambers

for a client meeting, and the costs of the fine was $$400.$

$$ I attended the staff Christmas Party and paid my dues of $$100.$

$$ I made a donation to La Trobe University of $$1,000.$

$$ I went to H&& R Block and paid $$500$ for my last tax return.

That should be all you need for your deliberations. I look forward to hearing back

Could you please provide the relevent legislative references $($where applciable$),$ any case law, critical analysis and taxation implications.

Thank you.