The Group Presentation is for you to get acquainted with working with ATO documents and the general deduction section of the ITAA1997. Specifically, you are to critique whether the ruling is correct.

• TR 95/10

Students are asked to concentrate their efforts on the general deductions rules in this presentation.

The purpose of the Group Presentation is to demonstrate an understanding of;

• Income from personal services
• Assessable Income
• Business Income
• General deductions, and
• Taxation administration

Question: Discuss whether TR 95/10 is correct.