From Uncertainty to Objectivity: Reforming Tax Deductions for Repair Costs in Australia

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From Uncertainty to Objectivity: Reforming Tax Deductions for Repair Costs in Australia

In Australia, the cost of repairing an asset used to produce assessable income is immediately deductible under s 25-10 of the Income Tax Assessment Act 1997. To claim this deduction, the repairs must not be of a capital nature. The courts have developed three tests to distinguish repair costs from c...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	2020
Online Access:	http://hdl.handle.net/20.500.11937/84394

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