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Deductions for prepaid expenses 2011-12

A guide to help you work out deductions you can claim for expenses you incur for things done in a later income year.

Last updated 27 June 2012

About this guide

Deductions for prepaid expenses 2012 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?

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.

Publications and services

To find out how to get a publication referred to in this guide and for information about our other services, see More information.

QC25659