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Legislation
ATO documents that consider ITAA 1936 s 51(1)
258 documents
Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936?
Withdrawal - Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?
Income tax: are lease payments allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 where a previously owned asset is traded-in on the newly leased asset?
Withdrawal - Income tax: are lease payments allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 where a previously owned asset is traded-in on the newly leased asset?
Income tax: are levies paid by wheatgrowers to the 'Wheat Industry Fund', as provided for by the Wheat Marketing Act 1989 and associated legislation, deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? Are refunds of 'equity' from this Fund assessable income under subsection 25(1)?
Income tax: what types of protective clothing and footwear are shearers entitled to deduct as work related expenses under subsection 51(1) of the Income Tax Assessment Act 1936?
Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?
Income tax: is an investor who borrows to fund the purchase price of infrastructure borrowings, entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for any interest incurred by the investor for that purpose?
Income tax: where a taxpayer obtains financial advice on the selection of an approved deposit fund (ADF) into which superannuation benefits should be rolled over, is the cost of obtaining the advice an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ('the Act')?
Income tax: property development: a property developer purchases land with the intention of disposing of an existing building and redeveloping the site by constructing strata titled shops and offices for sale. How is the disposal of the building 'treated' for taxation purposes?
Petroleum resource rent tax: general pre-conditions common to deductibility of expenditure of a kind referred to in sections 37, 38 and 39 of the Petroleum Resource Rent Tax Assessment Act 1987
Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?
Income tax: Arrangements involving life insurance policies; deductibility of interest
Fringe benefits tax 'otherwise deductible' rule
Deductions and expenses: Travel Expenses (Itinerant Work)
Deductions and expenses: Child Care Expenses
Deductions and expenses: Interest on Loan to Refinance an investment property.
Deductions and expenses: Interest on Loan for Tuition Fee
Deductions and expenses: Interest Repayment on an Investment Loan
Deductions and expenses: Repayment of Retention Benefit