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About ACCG924 Taxation Law: Lecture Notes Week 5 2018
This document provides an overview of specific deductions under Australian taxation law, including: 1) Specific deductions are provided for certain expenditures that may not otherwise be deductible under general provisions. These include capital expenditures and private expenditures. 2) Repairs must restore an item to its previous condition without changing its character. Capital repairs that improve an item are not deductible. 3) Bad debts can be deducted if certain conditions are met, including that the debt was included in assessable income. Losses may also be deducted under general provisions or treated as capital losses. 4) Tax losses from prior years can be carried forward indefinitely to offset future income but not carried back. Losses from non-
Detailed Information
| Author: | ['Robin Liu'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 23 |
| Language: | English |
| Format: | |
| Price: | FREE |
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