ITAA 1997 s 25-25(1)

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Borrowing expenses passed on to a subsidiary

Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997

Deductibility of card payment fee incurred in paying income tax liability under section 25-25 of the ITAA 1997