Deductions for prepaid expenses 2022

Find out what are prepaid expenses and what are the prepayment rules.

Find out about general deduction provisions and R&D provisions.

Find out what is a tax shelter arrangement, expenditure excluded from these rules and how to calculate a deduction.

Find out what's non-business expenditure, summary of the rules including the 12-month rule and calculating a deduction.

Check if you're a small business entity, a summary of the rules including the 12-month rule and calculating a deduction.