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Legislation
ATO documents that consider ITAA 1936 s 51(1)
258 documents
Deductibility of income protection policy premiums
Land Clearing Expenses
Deductions and expenses: Home Office Expenses
Deductions and expenses: Legal Expenses (Alleged Breach of Industrial Property Rights)
Deductions and expenses: Reimbursement of stolen monies
Travel expenses: Combined Purposes
Loss from isolated sale of property
Capital v. Revenue expenditure re purchase of mining land
Deductibility of judgment debt interest incurred in respect of a personal income tax debt
Deductibility of Fines and Penalties
Interest expense: loan to company by company director
Deductibility of costs of maintaining a patent
Deductibility of damages/compensation payment made to third party for damage caused to motor vehicle in the course of employment
Commercial debt forgiveness: meaning of 'debt' - purchase of plant
Deductions: premium incurred for the disability cover under a mortgage protection policy
Company tax loss: whether the Commissioner can be prevented from disallowing all of a tax loss following an income injection
Capital Allowances: water facility - intention or objective result?
Deductions: interest expense on a loan to acquire options