Meaning of incurred and timing issues

Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability?

Income tax: tax treatment of long term construction contracts

Income tax: implications of the decision in Coles Myer Finance Ltd v. FC of T for the timing of deductions for prepaid expenses

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

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