ITAA 1936 s 51(1)

Income tax: deductibility of advertising that opposes the passing of legislation

Income tax: how the High Court of Australia's decision in Fletcher's case applies to the question of when an outgoing is deductible as incurred in gaining or producing assessable income

Income tax: employees carrying out itinerant work - allowances, reimbursements and deductions for transport and travel expenses

Income tax: deductibility of fringe benefits tax

Income tax and fringe benefits tax: work-related expenses: deductibility of expenses on clothing, uniform and footwear

Income tax: subsection 51(1) - meaning of 'incurred' - timing of deductions

Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings

Income tax: work-related expenses: deductibility of expenses on rehydrating moisturiser and rehydrating hair conditioner

Income tax: cosmetics and other personal grooming expenses

Income tax: Steele's case

Income tax: deductibility of self-education expenses

Income tax: employee journalists - allowances, reimbursements and work-related deductions

Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

'Administrative Positions' for Multi-level Marketing Distributors

Minerals resource rent tax: can an amount of expenditure incurred by an entity to identify or protect Aboriginal cultural heritage be included in the entity's pre-mining expenditure for a pre-mining project interest for an MRRT year under section 70-35 of the Minerals Resource Rent Tax Act 2012?

Income tax: property development: are tender costs to be included in the 'estimated profits basis' calculation under Taxation Ruling IT 2450 and spread over the life of a long-term construction contract, or are they deductible under subsection 51(1) of the Income Tax Assessment Act 1936 in the year in which they are incurred?

Income tax: can weekly income foregone by employees on the Training and Skills (TASK) program be considered an education expense and, therefore, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

Income tax: are childcare expenses paid by a person for that person's children deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: is the interest component of Household Support repayments, under the States and Northern Territory Grants (Rural Adjustment) Act 1988 , an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: are legal expenses deductible by a taxpayer where they are incurred in defending actions brought for illegally conducting conveyancing in the course of carrying on a real estate business?