ITAA 1936 s 51(1)

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: in what circumstances is a deduction allowable for the cost of fences and gates constructed on a carer's property, under the direction of Family Day Care?

Income tax: is a professional sportsperson who is required to take out private health insurance entitled to a deduction for related contributions under subsection 51(1)?

Income tax: is the cost of a meal purchased after the completion of one job and prior to the commencement of another job an allowable deduction?

Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, automatically entitled to any deduction against the allowance?

Income tax: is a deduction allowable under subsection 51(1) of the Income Tax Assessment Act 1936 for factoring fees incurred when debts are factored to a related party?

Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest?

Income tax: to what extent are tax deductions available under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act) for payments made under an agreement to lease car park surfacing where the car park surfacing is on land owned by the lessee and the car park surfacing is used in carrying on the lessee's business operations?

Income tax: does the interest paid by a taxpayer on a loan to purchase a motor vehicle used for income-producing purposes (but not in carrying on a business) continue to be an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 after disposal of the vehicle?

Income tax: can a premium paid by an employer on a trauma insurance policy in respect of an employee be an allowable deduction to the employer?

Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?

Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax.

Income tax: in what circumstances can an employer who self-insures for workers' compensation obtain a deduction for provisions under section 8-1 of the Income Tax Assessment Act 1997?

Income tax: international transfer pricing for intra-group services

Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements

Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes