Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 7/16)
Character Range: 373791–376394

progress amount to the extent that:
 (a) an entity agrees to pay the amount to another entity (the recipient); and
 (b) the amount can be identified as being in respect of work (but not goods) that has been partially performed by the recipient for a third entity but not yet completed to the stage where a recoverable debt has arisen in respect of the completion or partial completion of the work.
 (4) An amount does not stop being a work in progress amount merely because it is paid after a recoverable debt has arisen in respect of the completion or partial completion of the work to which the amount related.

25‑100  Travel between workplaces

When a deduction is allowed
 (1) If you are an individual, you can deduct a *transport expense to the extent that it is incurred in your *travel between workplaces.

Travel between workplaces
 (2) Your travel between workplaces is travel directly between 2 places, to the extent that:
 (a) while you were at the first place, you were:
 (i) engaged in activities to gain or produce your assessable income; or
 (ii) engaged in activities in the course of carrying on a *business for the purpose of gaining or producing your assessable income; and
 (b) the purpose of your travel to the second place was to:
 (i) engage in activities to gain or produce your assessable income; or
 (ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income;
  and you engaged in those activities while you were at the second place.
 (3) Travel between 2 places is not travel between workplaces if one of the places you are travelling between is a place at which you reside.
 (4) Travel between 2 places is not travel between workplaces if, at the time of your travel to the second place:
 (a) the arrangement under which you gained or produced assessable income at the first place has ceased; or
 (b) the *business in respect of which you engaged in activities at the first place has ceased.

No deduction for capital expenditure
 (5) You cannot deduct expenditure under subsection (1) to the extent that the expenditure is capital, or of a capital nature.

25‑110  Capital expenditure to terminate lease etc.
 (1) You can deduct an amount for capital expenditure you incur to terminate a lease or licence (including an authority, permit or quota) that results in the termination of the lease or licence if the expenditure is incurred:
 (a) in the course of carrying on a *business; or
 (b) in connection with ceasing to carry on a business.
 (2) The amount you can deduct is 20% of the expenditure:
 (a)