ITAA 1997 s 26-5

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties.

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties

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

Deductions - tax shortfall penalty

Deductions: interest on late payment of local government rates

Tax-related expenses - penalty not deductible

Scholarship - deductibility of damages for breach of contract

Deductibility of fine imposed by employer

Deductibility of Fines and Penalties

Deductions: land tax arrears