Case G36 (1985) and Eggers v CIR (1988) are very important cases because: Question 10Answer a. the cases established that costs incurred before a business commences operating should be capitalised, not expensed for tax purposes b. the cases established that activities undertaken in preparation for operating a business are not deductible for tax purposes c. both options (a) and (b) are true d. of reasons not stated here, i.e. none of the other options are correct