ITAA 1997 s 8-1

Foreign assessable income and foreign allowable deductions

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United States of America

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United Kingdom

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Canada

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Germany

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Singapore

Deductions: bargaining agent's fee payable by a non-union employee for union negotiations in relation to an enterprise agreement

Deduction: expenses incurred in obtaining a property valuation to maintain an entitlement to a pension

Rental property: body corporate levies - special contribution levied for capital expenditure

Rental property: body corporate levies - administration fund or general purpose sinking fund

Deduction: payments for margin calls by an option trader

Deductibility of money provided to the trustee of an employee share trust

Deductions: telephone expenses and input tax credit

Deductions: car expenses and input tax credit

Deductions: self education - course fees paid from FEE-HELP loan funds

Deductions: self education - payments made to reduce FEE-HELP debt

Interest deduction on funds borrowed in connection with the acquisition of assets from a foreign controlled Australian company

Deduction for patron expenses

Self education expenses: cancellation of enrolment of study

Foreign exchange (forex) gains and losses made by an ADI