ITAA 1997 s 17-5(a)

Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?

Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

Assessable Income: GST received by an unregistered business

Exempt benefits: small business car parking - the sum of the employer's ordinary income and statutory income

Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?