ITAA 1936 s 82(2)

Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard

Income tax: are deductions under Division 43 of the Income Tax Assessment Act 1997 (ITAA 1997) excluded by subsection 82(2) of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating any assessable profit or deductible loss from the sale of the property by the person who constructed the building?

Capital gains tax: cost base: adjustment for capital works expenditure deducted