Legislation

TAA 1953 s What this Determination is about 1 Ruling 9 Section 8-1 - general deduction 11 Incurred in gaining or producing assessable income 14 Capital or of a capital nature 26 Private or domestic nature 31 Section 25-5 - tax-related expenses 35 Capital expenditure 40 No double deduction 42 Apportionment 44 Evidentiary requirements 49 Example 1 - initial advice arrangement 51 Example 2 - continuing arrangement 57 Example 3 - advice in relation to insurance policies 61 Example 4 - superannuation and estate planning advice 69 Date of effect 76 Relying on this Determination This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Determination is about 1 Ruling 9 Section 8-1 - general deduction 11 Incurred in gaining or producing assessable income 14 Capital or of a capital nature 26 Private or domestic nature 31 Section 25-5 - tax-related expenses 35 Capital expenditure 40 No double deduction 42 Apportionment 44 Evidentiary requirements 49 Example 1 - initial advice arrangement 51 Example 2 - continuing arrangement 57 Example 3 - advice in relation to insurance policies 61 Example 4 - superannuation and estate planning advice 69 Date of effect 76 Relying on this Determination This publication is a public ruling for the purposes