Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division sets out some amounts you can deduct. Remember that the general rules about deductions in Division 8 (which is about general deductions) apply to this Division.
Table of sections
Operative provisions
25-5 Tax-related expenses
25-10 Repairs
25-15 Amount paid for lease obligation to repair
25-20 Lease document expenses
25-25 Borrowing expenses
25-30 Expenses of discharging a mortgage
25-35 Bad debts
25-40 Loss from profit-making undertaking or plan
25-45 Loss by theft etc.
25-47 Misappropriation where a balancing adjustment event occurs
25-50 Payments of pensions, gratuities or retiring allowances
25-55 Payments to associations
25-60 Parliament election expenses
25-65 Local government election expenses
25-70 Deduction for election expenses does not extend to entertainment
25-75 Rates and land taxes on premises used to produce mutual receipts
25-85 Certain returns in respect of debt interests
25-90 Deduction relating to foreign non-assessable non-exempt income
25-95 Deduction for work in progress amounts
25-105 Deductions for United Medical Protection Limited support payments
25-100 Travel between workplaces
25-110 Capital expenditure to terminate lease etc.