Some items are typically not allowable tax deductions but are recognised as an expense for accounting purposes. Which of the following items are of that type?

i$.$ Research and development costs

ii$.$ Warranty costs

iii Long$-$service leave

iv Doubtful debts

v$.$ Entertainment expenses

Question $10$ Answer

a$.$

i

b$.$

ii & iii

c$.$

v

d$.$

iv

e$.$

iv & v