Question 10 (4 points)

Required: Briefly describe which of the following deductions would be deductible under s. 8-1 if the relevant specific deductions mentioned did not exist in the legislation (1 mark each).

1. Donations to a charity (which is a deducible gift recipient) by an individual employee taxpayer (deductible under Division 30 ITAA 97).
2. Depreciation deductions under Div 40 by a landlord that purchased a dishwasher for their investment property.
3. Business expenses that are deductible over 5 years under s. 40-880.
4. Bad debt deduction incurred by a business due to their customers not paying their invoices (s. 25-35).