ITAA 1997 s 8-1

Deduction: payments to spouse by an employee who receives performance bonuses

Deductions and Expenses: interest incurred on moneys borrowed by a sole trader to pay income tax

Deductibility of compound interest on a split loan facility

Deductibility of compound interest on a line of credit facility

Deductions and expenses: premium included as part of the purchase price - capital or revenue expense

Refund of deposit: received by a purchaser as an assessable recoupment

ADI Guarantee Fee Deduction

Deductions: interest expense on a loan to acquire options

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

Deductibility of expenses: property buyers agent's fee

Deductibility of card payment fee incurred in paying income tax liability under section 8-1 of the ITAA 1997

Deductibility of card payment fee incurred in paying income tax liability under section 25-25 of the ITAA 1997

Deductions: swimming instructor (swimwear)

Deductibility of income protection premiums

Deductions: land tax arrears

Rental property expenses: co-owner rents the property

Deductions and expenses: short sale transactions and securities lending arrangements

Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions - meaning of contribution

Deductions: travel and accommodation related expenses incurred to obtain medical certificate when receiving workers compensation

Income: employer costs for the purpose of administering its employee share scheme are deductible