About this guide
Deductions for prepaid expenses 2014 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 Publications.