Index to historic documents

Income Tax

Keywords: Leases, Legal expenses, Tax determination TD 93/141, Termination of leases

Short Summary: If a lessee incurs legal expenses defending a lessor's attempts to terminate the lease, are those legal expenses an allowable deduction under subsection 51(1).

File Reference: TD (93/141)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 13/08/1993

Date Updated: 07/09/1993

Issue Date: 22/07/1993

Legislative References: 51(1), 64A