ITAA 1997 s 8-1

Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

Compendium

Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

Compendium

Income tax: deductibility of self-education expenses incurred by an individual

Income tax: whether losses on isolated transactions are deductible

Income tax: Life Assurance Companies - Total Income

Income tax: income tax deductions available to superannuation funds

Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties.

Income tax: deductions for home office expenses

Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance

Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith

Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts

Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear

Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand

Income tax: deductions for repairs

Income tax: section 8-1 - meaning of 'incurred' - timing of deductions

Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children

Income tax: daily allowance paid to employees of stabilised pavements Australian Pty Ltd

Income tax: suitability notice for contractors employed by the Department of Education, Training and Youth Affairs under the Aboriginal Tutorial Assistance Scheme