Please answer referring to Australian Taxation Legislation. Refer to taxation law subject. Thank you

Jchn Smith is a veterinarian who practices as a sole practitioner from consulting roorns he owns in the northern suburbs of Meltxurne. In July 2015 he was sued by a former patient for negligence. His lawyer advised him not to contest the case. However, the matter was widely publicised in the local paper. Unfortunately, the publicity led to a significant downturn in the number of patients attending his surge-y. He therefcye decided to defend the case and in the course of ddng so incurred legal expenses of $50,000. Nevertheless, he was extremely pleased when a Supreme Court jury found there was no negbgence on part. Since the case was decided. there has been a steady increase in the number of patients attending his surgery. In an attempt to attract more patients, he also spent $30,000 insttg a new indoor todet to replace the outside one. He spent $10,000 replacing all the carpets and $1,000 replacing the glass in a window broken by a patient's mng child. He also purchased a second hand games machine for children to use the waiting room. He purchased it for $1.000, but he had to spend $500 ropairing it it be used. In orde to asSst the reptimist, he mrchased a $2,000. Aivise John Sm*h regard to tax irnplk:ations of above facts, referring to appropriate case law ard bg&lation. (15 marks)