Interactive Revision · Chapter 7
Chapter 7: General Deductions: Nexus, Positive and Negative Limbs, Apportionment and Boundaries Click a square and type one letter. Select Check answers . Correct letters turn green with ✓; incorrect letters turn red with ✕. Change any red letter and check again. The answer key is on a separate page.
Across 2. Expense characterised by the advantage or matter to which it relates.3. Required connection between outgoing and assessable-income production or business.5. Authority on home office and occupancy-type expenses.7. Private or domestic outgoing excluded by s 8-1(2).8. Limbs in s 8-1(1) that confer a general deduction.9. Authority on losses incidental to business operations.12. Authority relevant to home office expenditure.14. Loss or outgoing sufficiently connected with business operations.15. Authority relevant to travel in carrying out income-earning activities.17. Authority illustrating broad nexus subject to statutory denial.Down 1. Authority on business outgoings connected with income production.2. Authority on ordinary home-to-work travel.4. Outgoing excluded from s 8-1 where capital in nature.6. Split mixed expenditure between deductible and non-deductible components.9. Expense category commonly private unless special rules apply.10. Authority on nexus and apportionment.11. Authority on legal expenses and business nexus.12. Authority on disproportionate deductions and income purpose.13. Limbs in s 8-1(2) that deny certain outgoings.16. Expense category requiring distinction between commuting and work travel.Taxation Law in Australia • Interactive Revision • JUNIQ