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