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Legislation
ATO documents that consider ITAA 1997 s 8-1
1,120 documents
Income tax: can the cost of plant purchased for a specific project, and fully charged to the client, but which is still held after that project was completed and able to be used again, be treated as fully deductible under subsection 51(1) or under the depreciation provisions of the Income Tax Assessment Act 1936?
Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997 , is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936 , excluded from the substantiation provisions?
Income tax: are fees paid for obtaining investment advice an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for taxpayers who are not carrying on an investment business?
Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery are the costs of buying and maintaining the plants deductible under either:(a) section 8-1 of the Income Tax Assessment Act 1997 ; or (b) Division 10F of Part III of the Income Tax Assessment Act 1936 ('the 1936 Act)?
Income tax: registered agricultural managed investment schemes
Petroleum resource rent tax: general pre-conditions common to deductibility of expenditure of a kind referred to in sections 37, 38 and 39 of the Petroleum Resource Rent Tax Assessment Act 1987
Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income
Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income
Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?
Notice of Withdrawal - Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?
Income tax: income from the sale of tobacco leaf
Income tax: employee shop assistants - allowances, reimbursements and work-related deductions
Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions
Income tax: employee factory workers - allowances, reimbursements and work-related deductions
Income tax: employee police officers - allowance, reimbursements and work-related deductions
Income tax: employee teachers - allowances, reimbursements and work-related deductions
Income tax: nursing industry employees - allowances, reimbursements and work-related deductions
Income tax: employee hairdressers - allowances, reimbursements and work-related deductions
Income tax: employee work-related deductions of employees of the Australian Defence Force
Income tax: employee truck drivers - allowances, reimbursements and work-related deductions