1.1

8-1 (so far as it allows you to deduct a bad debt, or part of a debt that is bad)

bad debts

1.2

8-1 (so far as it allows you to deduct rates or taxes)

rates or taxes

1.3

25-5

tax-related expenses

1.4

25-35

bad debts

1.5

25-45

embezzlement or larceny by an employee

1.6

25-60

election expenses, Commonwealth and State elections

1.7

25-75

rates and land taxes on premises used to produce mutual receipts

1.8

25-80

upgrading assets to meet GST obligations etc.

1.9

Division 40

capital allowances

1.10

The former Division 42 (as it applied to *software because of the former Subdivision 46-B)

expenditure on software

1.11

The former Subdivision 46-C

expenditure on software

1.12

The former Subdivision 46-D

expenditure on software, pooled

1.13

The former Division 42 (as it applied to *IRUs because of Division 44)

expenditure on IRUs

1.14

The former 330-15

exploration or prospecting expenditure

1.15

The former 330-80

allowable capital expenditure relating to mining or quarrying

1.16

The former 330-350

petroleum resource rent tax

1.17

The former 330-370

transport capital expenditure relating to mining or quarrying

1.18

The former 330-435

rehabilitation expenditure relating to mining or quarrying

1.19

The former 330-485

balancing adjustment deduction for expenditure relating to mining or quarrying

1.20

The former Subdivisions 380-A and 380-C

capital expenditure incurred in obtaining a spectrum licence

1.21

The former Subdivision 387-A

landcare operations expenditure

1.22

The former Subdivision 387-B

expenditure on facilities to conserve or convey water

1.23

The former Subdivision 387-D

grapevine establishment expenditure

1.24

The former Subdivision 387-C

horticultural plant establishment expenditure

1.25

The former Subdivision 387-E

mains electricity connection expenditure

1.26

The former Subdivision 400-A

expenditure on environmental impact assessment

1.27

The former Subdivision 400-B

expenditure on environmental protection activities