ITAA 1936 s 51(1)

Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to a deduction for the cost of purchasing, cleaning and maintaining such items?

Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

Income tax: is a nurse entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for expenditure on a traditional nurse's uniform?

Income tax: is the expenditure incurred by an employee on an employer's range of brand name conventional clothing or footwear, which is required to be worn as a condition of employment, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: is a salaried trade union official who pays a compulsory weekly levy to general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: employment agreement: are costs associated with employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer?

Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?

Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either: * the agreement is extended after its term is concluded; or * the conditions are changed; or * the agreement is renewed following the expiry of the fixed term of the original agreement?

Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?

Income tax: can the cost of plant purchased for a specific project, and fully charged to the client, but which is still held after that project was completed and able to be used again, be treated as fully deductible under subsection 51(1) or under the depreciation provisions of the Income Tax Assessment Act 1936?

Income tax: work-related expenses: is expenditure to purchase items to provide protection from the sun, i.e. sunglasses, hats and sunscreen, deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936, is it sufficient for it to be a contingent liability?

Income tax: are travelling expenses incurred by fruit-pickers as they travel between various places of employment deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)?

Withdrawal - Income tax: are travelling expenses incurred by fruit-pickers as they travel between various places of employment deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: is a taxpayer allowed a deduction under subsection 51(1) for management fees, in an income year, if those management fees are calculated as a percentage of the taxpayer's net profits of that same income year?

Income Tax: is a deduction allowable to a teacher for expenses incurred in providing meals to a student?

Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?

Income tax:(i) When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA), by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client? (ii) What amount is 'incurred' for the purposes of subsection 51(1) of the ITAA by the accredited advertising agency ?

Withdrawal - When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client?