Melissa Smith is a barrister, not a small business entity, has incurred the following expenditure during the 2020 21 tax year $1,000 desk which she uses in her chambers $4,400 for a computer terminal which is situated on her desk $3,300 of bookshelves in her chambers and $44,000 of books and law re...

Any expense incurred wholly and exclusively in the course of your t ...

Melissa Smith is a barrister, not a small business entity, has incurred the following expenditure during the

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Question:

Melissa Smith is a barrister, not a small business entity, has incurred the following expenditure during the 2020-21 tax year:

$1,000 desk which she uses in her chambers;
$4,400 for a computer terminal which is situated on her desk;
$3,300 of bookshelves in her chambers and
$44,000 of books and law reports which Melissa bought from another barrister which sits on the bookshelves.

Required:

Calculate the potential deductibility of the above items for Melissa, noting she is not a small business entity. Show all calculations and refer to relevant legislation to support your answer.