General information about prepaid expenses
Find out what are prepaid expenses and what are the prepayment rules.
General deductions and research and development
Find out about general deduction provisions and R&D provisions.
Investments in tax shelter arrangements
Find out what is a tax shelter arrangement, expenditure excluded from these rules and how to calculate a deduction.
Deductible non-business expenditure
Find out what's non-business expenditure, summary of the rules including the 12–month rule and calculating a deduction.
Small business entities
Check if you're a small business entity, a summary of the rules including the 12–month rule and calculating a deduction.