ITAA 1997 s 25-5

Car Expenses - Business Kilometres - Travel to Tax Agent

Tax-related expenses - penalty not deductible

Cost of obtaining an estimate of the cost of depreciating assets

Rental Property Expenses - cost of obtaining an estimate of construction

Assessability of partially remitted General Interest Charge received on amended assessment

Income Tax Deductions: cost of managing tax affairs - deductibility of tax return preparation training course

Deductions: judgment debt interest imposed on a judgment debt for outstanding income tax liabilities

Simplified Tax System (STS): accounting method - timing of deductions for the general interest charge

Deductions: expenses incurred by director in complying with penalty notice