ITAA 1997 s 355-225(1)(b)

ATO compliance approach - exploration expenditure deductions

Income tax: when is Design Expenditure incurred by an R&D entity included in the first element of the cost of a tangible depreciating asset for the purposes of paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: when will Design Expenditure incurred by an R&D entity be included in the cost of a tangible depreciating asset within paragraph 355-225(1)(b) of the Income Tax Assessment Act 1997 (and therefore not able to be deducted under section 355-205)?

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: deductions for mining and petroleum exploration expenditure

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme