Discuss whether the following expenses would be allowable  general or specific deduction for the income year ending 30 June 2023. Please support your answer with relevant legislation and case law, and show any relevant calculations. (16 marks)

1.  $300,000 legal expenses incurred in May 2023 by a sporting company in protecting its exclusive rights agreement with a Cricket Board to televise all major cricket matches throughout Australia. This agreement represents the sole asset of the company.

2.  Fees paid to an accountant by an employee taxpayer for preparing her income tax return and successfully disputing an assessment before the Administrative Appeals Tribunal.

3. A staff waitress for a local hotel, who is required to wear black and red coloured outfits as part of her uniform. The total costs incurred by her during the income year ending 30 June 2023 was $2,000.

4. Expenses incurred by an aircraft engineer to complete a course in aviation in October 2022. The course costs $9,000.