Week-02-2016澳洲税法

thatarenotdeductiblebecauseofaspecificprovision[¶8.5](b)monlaw(egsalary,interest,rent)e(ChecklistinDiv10ITAA97)[¶8.5](e)FoundationsofTaxationLawExempt&non-assessablenon-ethatis:e–emadeexemptbyaprovisioninITAA36,ITAA97,monwealthlaw(seeChecklistinSubdiv11-AITAA97)Non-assessablenon-e–estatedtobeNANEIbyaprovisioninITAA36,ITAA97,monwealthlaw(seeChecklistinSubdiv11-BITAA97)[¶8.5](f)FoundationsofTaxationLawDeductionsDeductionsGeneraldeductionsLossesoroutgoingsthatsatisfytherequirementsofthegeneraldeductionprovisionins8-1SpecificdeductionsLossesoroutgoingsthatsatisfytherequirementsofaspecificdeductionprovision(ChecklistinDiv12ITAA97)[¶8.5](i)FoundationsofTaxationLawLimitsondeductionsThegeneralandspecificdeductionprovisionsoperatesubjecttoarangeofprovisionsinITAA36andITAA97thatlimitordenydeductions