ITAA 1997 s 8-1

Capital Allowances: cost - computer software - annual licence fees

Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997

Deductions and expenses: contributions to meals - shearing Industry

Deductions and expenses: reimbursement to trust account of stolen trust monies

Legal expenses incurred in pursuit of an assessable workers compensation payment for lost earnings

Deductions: tax indemnity payment

Assessable income: derivation of income - spread betting

Self managed superannuation funds: tax treatment of futures contracts

Deductions: guard dog expenses

Deductibility of salary or wages to the extent that employees are engaged in the self-construction of depreciating assets

Deductibility of labour on-costs to the extent that employees are engaged on the self-construction of depreciating assets

Deductibility of vehicle running costs to the extent that vehicles are used in the self-construction of depreciating assets

Managed investment scheme: restructure and appointment of a replacement Responsible Entity

Deductibility of outgoings incurred for the acquisition of purchased pools of debts

Deductions: student services and amenities fee

Deductions: Internal estimates of notional funding cost

Deductibility of net amounts on borrowings

Deduction: interest expense to fund general reserve liquid assets

Consolidation: residual tax cost setting rules: pre rules: deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract in the joining time income year

Consolidation: tax cost setting - deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract at the maturity of the swap contract