Case Study: Comprehensive Individual Tax Return Critically analyse the following case study. With respect to each task: Review relevant case law and legislation (ITAA1936, ITAA1997) Apply the law to the facts of the case study Reach a conclusion/ give practical advice to your client. Details Himanshu Patel, a resident taxpayer aged 59, runs a sole trading business selling imported food items. His business is registered for GST. He also works on a casual basis as an import/export agent at Blue Marlin Pty Ltd (ABN: 89 125 678 968). He has a rental property in Lakemba, Sydney. Himanshu is not covered by a private hospital cover. His spouse is Hayali Patel who received $9 200 disability pension from Centrelink for the 2022/23 tax year. She has no deductions to claim for the 2022/23 tax year. Income/Expense Information Himanshu and Hayali have a joint term deposit account at ANZ. Total interest received from the joint account was $500 for the 2022/23 financial year. Himanshu has paid $400 to a registered tax agent for preparing his tax return for 2021/22 tax year. Himansu also had the following payments to the Australian Taxation Office Additional tax on an amended assessment $400 Fine for the late lodgement of 2021/22 tax return $760 In addition to the above, the following information relates to: his employment (Part A), his business income/expenses (Part B) and his rental receipts/payments (Part C). All expenses have been substantiated unless it states otherwise