• About this guide

    Deductions for prepaid expenses 2005 explains how to work out deductions for expenses you incur for things to be done in a later income year.

    Who should use this guide?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Individuals and businesses can use this guide to work out their deductions for prepaid expenses, which are then claimed at the appropriate item on the tax return.

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    Last modified: 13 Mar 2007QC 27594