ITAA 1997 s 40-880

Compendium

Compendium

Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme

Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee

Compendium

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

Compendium

Income tax: deductibility of expenditure on a commercial website

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: employee remuneration trusts

Income tax: whether penalty interest is deductible

Income tax: income tax deductions available to superannuation funds

Erratum - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

Compendium

Capital Allowances: business related costs - limitation of deduction - lease or other legal or equitable right

Capital Allowances: business related costs - could not be taken into account in working out a capital gain or loss from a CGT event

Capital Allowances: business related costs - limitation of deduction - business of another entity

Capital allowances: business related costs - in relation to your business

Capital allowances: business related costs - limitation to deduction - cost of depreciating asset

Capital allowances: business related costs - limitation to deduction - taken into account for capital gains tax (CGT) purposes.