Legislation

ITAA 1997 s 8-1 (general deductions), section 25-5 (tax-related expenses) or section 25-10 (repairs)

ATO documents that consider ITAA 1997 s 8-1 (general deductions), section 25-5 (tax-related expenses) or section 25-10 (repairs)

2 documents

Simplified Tax System (STS) accounting method - timing of deductions for fringe benefits tax (FBT) instalments

Simplified Tax System (STS): accounting method - timing of deductions for amounts paid by B-pay