ITAA 1997 s 8-1

Deductibility: 'annual financing costs' paid in advance under a fixed interest commercial bill facility - date incurred

Deductibility of payments to credit union members in respect of financial hardship

Deductibility of payments to credit union members in respect of monetary gifts

Capital Allowances: Cost - enhancement and support fees for in-house software

Debt deduction: interest paid on convertible notes

Non-resident borrowings: apportionment of interest deduction

Deductibility of amount provided as security

Legal expenses: costs to maintain beneficiary's amount of their entitlement to trust income

Exemption with progression: work related expenses relating to exempt foreign employment income

Allowable deduction: instalment sales contract - payment to vacate on default

Deductions: legal expenses - defending right to practise

Deductions: water access expenses

Deductions: motor vehicle expenses - insurance policy excess

'Excluded expenditure' under the prepayment rules and the impact of GST in determining whether an amount of expenditure is less than $1,000

Deductions: meaning of 'incurred' - estimate of future warranty costs

Deductions: deductibility of employer contributions to a worker entitlement fund - leave contributions

Payment for risk coverage to mutual entity

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

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

Capital Works: using your area in a deductible way