Interactive Revision · Chapter 8
Chapter 8: Deductions Across Time: Preliminary, Post-Cessation, Interest and Self-Education 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 4. Authority on nexus for education expenses.5. Self-education authority.6. Education can be deductible where it improves current employment skills.10. Expense incurred after a business or income activity has ended.13. Unsuccessful or abandoned business expenditure requiring special analysis.14. Expenditure incurred before an income-producing activity begins.17. Authority on continuing nexus after business cessation.18. Business-related capital expenditure potentially dealt with by s 40-880.19. Self-education authority.Down 1. High Court authority on interest during pre-income construction period.2. Education directed to a new occupation is generally not deductible under s 8-1.3. Cost of borrowed money tested by use and continuing nexus.7. Authority on post-cessation business expenditure.8. Whether the original income-producing nexus persists over time.9. Authority supporting self-education maintaining or improving current skills.11. Study expenditure requiring connection with current income-earning activities.12. Authority on preliminary expenditure.14. Project-pool regime for certain project amounts.15. Authority denying costs of getting a new income-earning position.16. Authority concerning post-cessation expenditure and nexus.Taxation Law in Australia • Interactive Revision • JUNIQ