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Trends in deductible expenses paper

Trends in deductible expenses paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Sep 95 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses section 51(1) of the ITAA. The background of the section and its basic principles are outlined. The symmetry of the section, the necessary nexus and the exclusionary provisions are all discussed in the context of a number of cases on deductions for expenditure.

This paper was also presented on 20 October 1995 at the "Tasmanian Seminar: A Celebration of Taxation by the Sea".

Author profile

David Russell CTA-Life

David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers. - Current at 30 March 2017

More by David RUSSELL

Are tax havens dead? paper - 18-March-2015
Is Australia becoming a sovereign tax risk? paper - 02-May-2013
The so-called “carbon tax”: Is the law a law with respect to taxation? - 01-October-2012
Some aspects of administrative penalties under the Taxation Administration Act 1953 - 01-August-2012
A return to sovereign risk - 01-July-2012
Tax and climate change – New horizons for tax practitioners paper - 16-May-2008
Tax & climate change – New horizons for tax practitioners paper - 13-April-2008
Tax and climate change – new horizons for tax practitioners - 01-June-2007
Litigating with the ATO – What You Need to Know paper - 25-May-2007
Deductibility of tax agent fees - an Australian perspective - 01-September-2006
Managing tax disputes paper - 13-October-2005
Sir Harry Gibbs - 01-August-2005
The Chancellor's Foot and the Commissioner's Nose seminar paper - 29-June-2004
Transfer Pricing - Recent Australian Developments - 27-February-2004
A view from the front seat - 01-October-2001
Capital Allowances - 18-May-2001
A climate of change - working asset deductions - 03-August-2000
The profits first rule - 15-February-2000
Small business rollover and exemption provisions - 24-October-1999
What is the future of the Income vs Capital distinction? - 09-September-1999
What is the future of the income vs capital distinction? - 09-September-1999
Superannuation - 15-June-1999
Tax Law Improvement Project - 30-May-1997
Substance versus form: the ATO approach: 2 - 19-March-1997
Recent trends in s 51(1) - 12-March-1996
Cane toad taxes - 01-July-1995
Tax reform : time to change tack - 01-July-1995
Cane toad taxes - 01-July-1995
Tax reform : time to change tack - 01-July-1995
The present situation of the tax consultation services in Australia and its perspectives - 01-November-1994
Setting the CGT scene | Part IVA - where are we now ?| Judicial trends in section 51(1) - current developments - 15-July-1993

Click here to expand/collapse more articles by David RUSSELL.

This was presented at Tasmanian Seminar: A Celebration of Taxation by the Sea .

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