ITAA 1997 s 8-1

Deductions: annual operating fee paid by taxi licensee

Capital v. Revenue: acquisition of a subscriber base

Deduction: tax indemnity payment

Deductions: travel and incidental expenses - legal action to recover unpaid wages

Forest operations and carbon sequestration activities: deductibility of costs of planting and maintaining forests

Carbon sequestration: deduction for cost of planting trees

Income Tax: deductibility of hydraulic fracture stimulation

Income tax: deductibility of repeat hydraulic fracture stimulation resulting in increased gas flow or access to other formations

Deductions: work related travel - privately accrued consumer loyalty points

Deductibility of an amount to a resident taxpayer who has not deducted withholding tax on an amount paid to a non-resident

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

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Deductions: management fees debited to an allocated pension account

Deductions and expenses: taxi licences

Capital Works: construction expenditure area

Deductions and expenses: sponsorship of motor cycle racing