Australian Taxation law ( Deduction)

Advise tax consequences of the above facts in the case study, referring to appropriate legislation and case law. 

important legislation

  INCOME TAX ASSESSMENT ACT 1997 

Division 25--Some amounts you can deduct

Division 26--Some amounts you cannot deduct, or cannot deduct in full

Division 40--Capital allowances

Division 43--Deductions for capital works

 ITAA 1997 s8. 

text book:  Sadiq K. (general editor) 2018, Principles of Taxation Law, Thomson Reuters, Sydney. 

Details regarding assessment is attached below