ITAA 1997 s 25-10

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Compendium

Income tax: deductions for repairs

Repairs - Refrigeration unit

Repairs: replacement of kitchen cupboards in a rental property

Capital Works: remedial painting for newly acquired rental property

Income tax: deductibility of repeat hydraulic fracture stimulation - no access to further formations or increased gas flow

Income tax: deductibility of repeat hydraulic fracture stimulation resulting in increased gas flow or access to other formations

Capital Allowances: legal expenses incurred after taxpayer starts to hold depreciating assets - second element of cost

Car expense - cost of map update of in-built satellite navigation system

Income tax: capital gains: may initial repair expenditure incurred after the acquisition of an asset be included in the cost base of the asset?

Income tax: employee journalists - allowances, reimbursements and work-related deductions

Repair - Replacement of Damp Proof course

Deductions and expenses: Rental Property (Repair of Foundations)

Nominal Repairs

Rental Repairs - repair to substantial part of entirety

Rental repairs - replacement of an entirety

Rental property repairs - replacing worn carpet by polishing existing floorboards

Deductions -Repairs to employer's equipment

Repairs - Replacement of petrol storage (bowser) tank