Smith & Co. Pty. Ltd. recently purchased a new factory. The factory was very run down having been non-operational for several years. Smith & Co spent $150,000 to recondition the factory and bring it up to operational condition.

Several months later one of the machines breaks down due to a fault with a small part in the computer system that controls the machine, Smith & Co orders a replacement part from Germany and hires specialist technicians to install it at a cost of $25,000.

Smith & Co also spends $10,000 to replace one of the factory doors with a wider door to allow for better access for the company’s trucks. The previous door was in good working order.

Are any of the above expenses allowable as a Specific Deduction under Section 25-10 ITAA97?