ITAA 1997 s 8-1

Deductions: excise duty payable under Part VI of the Excise Act

Deductions: amount payable under section 60 of the Excise Act

Carbon sequestration rights: deductibility of expenditure for revegetation

Carbon sequestration rights: rights trading - deduction for costs

Deduction: management fees debited to an allocated pension account

Deductions: judgment debt interest imposed on a judgment debt for outstanding income tax liabilities

Deductions: travel expenses incurred in conducting research for an unpublished book

Deduction: agency commission incurred in claiming assessable pension payments

Deduction for payment to the Office of the Protective Commissioner

Deductions: gifts to clients

Deductions: deductibility of employer contributions to a worker entitlement fund - redundancy contributions

Deductibility of interest after cessation of business

Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange

Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange

Deductions: premium incurred for the disability cover under a mortgage protection policy

Transfer pricing: secondary transfer pricing adjustments

Deductibility of a Tax Equalisation Scheme repayment for salary and wages earned in the US

Simplified Tax System (STS): accounting method - timing of deduction for discount expense on Commercial bills with a term of less than 12 months

Deductions: initial management fee - when incurred

Capital Allowances: environmental protection activities - lessor's expenditure demolishing shed constructed of asbestos