Legislation

ITAA 1997 s 8-1, a deduction for the membership fees is not allowable if section 26-45

ATO documents that consider ITAA 1997 s 8-1, a deduction for the membership fees is not allowable if section 26-45

1 document

TD 2016/15currentTD · 2016

Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?