Milestone 1 case references

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Across
  1. 2. _________’s Case - taxpayers who are on-call are not entitled to a deduction for travel between home and work.
  2. 5. _________’s case Childcare is not a deductible expense under section 8-1 as it has a private and domestic nature
  3. 6. _________’s case Receipts from illegal activities may be income according to ordinary concepts.
  4. 7. _________’s case Factors to be considered when determining the deductibility of expenses incurred in transporting bulky equipment
  5. 10. _________’s case Usually conventional clothing is not deductible, unless taxpayers demonstrate a sufficient connection between the expenditure and their income producing activity
  6. 12. _________’s Case a deduction is allowed when the sun protection items protect the taxpayer from the risk of illness or injury while earning their income
  7. 13. _________ _________ case The theft of the business takings would be considered a ‘loss’ to the business for the purposes of section 8-1 of the ITAA 1997.
  8. 15. _________’s case - , is the basic test for the deductibility of interest
  9. 16. _________’s case The costs of the daily necessities of life (that is food and drink) is private or domestic in nature and is not deductible
  10. 17. _________’s Case - compensation payments received for loss of earnings is a replacement of income and assessable as ordinary income
Down
  1. 1. _________’s case - a prize won in connection with the taxpayer’s employment is assessable income
  2. 3. _________’s Case – travel between work and home is travel is private or domestic in nature
  3. 4. _________’s case – The purpose and use of the loan are two crucial factors that determine the deductibility of interest
  4. 8. _________’s Case- To be deductible, a repair made to a rental property must directly relate to wear and tear or damage that occurred while tenants were renting that property and not be capital in nature.
  5. 9. _________’s case, provide some guidance for distinguishing between an income or capital receipt
  6. 11. _________’s case - Periodicity, regularity or recurrence are not always essential for an amount to be considered income.
  7. 14. _________’s Case - To be deductible, a gift must be made voluntarily and provide no material benefit to the donor
  8. 15. _________’s case - established that where a transaction occurs with the intention to make a profit the receipt is considered ordinary income even though it has the characteristics of a capital receipt