ITAA 1997 s 8-1

Income Tax - deductibility - irretrievable employer contributions paid to the Trustee of its employee share scheme to acquire a share or right under the employee share scheme

Deduction - cost of obtaining approval as a compliance plate holder

Letting fees incurred prior to property being available for rent

Borrowing costs - Lenders Mortgage Insurance

Deduction - Warranty costs incurred after partnership cessation

Deductibility of loss on rental property located in a foreign country

Deductibility of consulting fee expenses - rental property

Deductibility of legal expenses - to assert title over a rental property

Deductions and expenses: motor bike sponsorship

Expenses in connection with adoption of child

Deductibility of rents and utility expenses by employee on premises owned and used by employer

Partnership deductions - necessary connection to assessable income

Primary Production - Purchase of a water entitlement - Deductibility under section 8-1

Deduction - Legal expenses incurred in taking court action for loss of rental income

Deduction - Fees charged by the Office of the Protective Commissioner

Income tax: embezzlement/fraud/defalcation by partner

Rental Property - proportion of deductions claimable

Rental Property - timing of deductions

Deductions - expenses incurred during volunteer work

Deductions - cash shortages paid by an employee