How remiss of me not to have continued the conversation and imparted the details of the 'add-backs'!
The only add-backs' now being allowed are: Depreciation, Borrowing Costs (Rent/Interest) and Owners Wages/Superannuation.
Once upon a time, Accounting and Legal Fees, Bank Charges, Motor Vehicle Expenses (net of FBT), were deemed to be 'add-backs', but not anymore.