ITAA 1997 s 8-1

Rental Property Expenses - bank guarantee in lieu of deposit - deductibility of fees

Deductibility of judgment debt interest incurred in respect of a personal income tax debt

Self-Education Expenses: assessable scholarship income

Simplified Tax System (STS): accounting method - timing of deductions for amounts paid by B-pay

Deductibility of legal expenses incurred after cessation of business

Timing of deduction for prepaid interest on a jointly owned passive investment

Deductibility of Fines and Penalties

Deductions: rental property expenses: property investment seminar

BOTPLS - deductibility of loan repayments

Capital Gains Tax: Cost base for share investor - incidental costs

BOTPLS - deductibility of course fees

PELS - deductibility of course fees

Deduction for interest paid to overseas lender: withholding tax paid

Deduction for a loss of accumulated undrawn partnership profits

Interest expense: loan to company by company director

Deductibility of costs of maintaining a patent

Commercial debt forgiveness: interest free loan provided by beneficiary of a discretionary trust

Commercial debt forgiveness - debt initially used for private purposes

Commercial debt forgiveness - debt used for private purposes at time of forgiveness

Deductions: long term promotional display expenses