Legislation

ITAA 1997 s 40-880, if they are costs to stop carrying on a business and not deductible under any other provision

ATO documents that consider ITAA 1997 s 40-880, if they are costs to stop carrying on a business and not deductible under any other provision

1 document

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business