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John owns a convenience shop called City Conv

John owns a convenience shop called City Conv. The following events occurred for John during 2019-

2020 financial year.

(i) John incurred legal expenses as he was sued for false advertising.

(ii) John purchased new fridge to the shop - $800. In addition, his builder added more space to the

shop front. This cost him $22,000.

(iii) John ordered 1000 new T-shirts with printed City Conv's logos for marketing purposes. These costs

him $1,500.

(iv) John received a City of Sydney fine for putting his sales item for display outside his shop without

a permit. He required to apply for a permit to use the footpath.

Required:

With reference to relevant legislation and case law advise John on the assessability and/or

deductibility of above events.

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