Departmental Interpretation And Practice Notes - No

DEPARTMENTAL INTERPRETATION AND PRACTICE NOTES No. 9 (REVISED) CONTENT . Paragraph Major categories of allowable deductions 1 How deductions are to be claimed 2 Outgoings and expenses 3 “Incurred” 5 “Wholly” and “Exclusively” 6 “Necessarily” 7 “In the production of the assessable income” 8 Expense allowances from employer 12 Specific items of expenditure ................
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