ITAA 1997 s 8-1

Physical water purchased on acquisition of a primary production business

Canadian Convention - Article 15(2)(c): Deductibility of employees' remuneration in determining the taxable profits of the deemed Australian permanent establishment of a non-resident employer

Goods and Services tax: are acquisitions made by a company in obtaining valuations in respect of forming a consolidated group, or in respect of a subsidiary joining a consolidated group, made in carrying on the company's enterprise?

Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

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

What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?

Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach

Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?

Income tax: are officers of military cadets entitled to deductions for expenses incurred in the performance of their duties?

Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to a trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997?

Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax?

Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the Act')?

Income tax: is a deduction under section 8-1 of the Income Tax Assessment Act 1997 allowable for underwriting fees paid as part of a Harvest Payment Agreement with either AWB (International) Limited or AWB (Australia) Limited or a Payment Agreement with ABB Grain Export Limited?

Income tax: what activities are 'seasonally dependent agronomic activities' for the purposes of section 82KZMG of the Income Tax Assessment Act 1936 ?

Income tax: is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the Internet marketing expenses scheme described in Taxpayer Alert 2002/1?

Income tax: Where the Commissioner makes or amends a fringe benefits tax assessment for a fringe benefits tax year, when does the taxpayer incur an outgoing for the purposes of section 8-1 of the Income Tax Assessment Act 1997 for the fringe benefits tax assessed?

Income tax: consolidation: can the head company of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed before consolidation and on-lent interest-free to a subsidiary member of the consolidated group?