ITAA 1997 s 8-1(2)(a)

Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?

Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

Compendium

Deductions and expenses: Bad Debt (Loan by beneficiary to trust)

Expenditure incurred in reinstalling an overhead powerline underground.

Deductibility of Bond for Rental Premises

Deductibility of outgoing on novation of hedge contracts

Deduction: installing a portable global positioning system in a motor vehicle

Portfolio transfer of general insurance liabilities: deduction for consideration paid in respect of indirect settlement costs

Portfolio transfer of general insurance liabilities: consideration paid by taxpayer for assumption of unearned premium liability

Portfolio transfer of general insurance liabilities: refund of exchange commissions by taxpayer in respect of cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: deduction for amount paid by taxpayer in respect of deferred acquisition costs of a general insurance company

Portfolio transfer of general insurance liabilities: deduction for refund of reinsurance premiums under cancelled reinsurance contract

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Capital Allowances: cost - computer software - annual licence fees