Curtin University, Curtin Law School, TAXA 5001

Section A – The meaning of the Word “Incurred”

In Australian taxation law, the word “incurred” is defined by sec. 8-1 of the Income Tax Assessment Act 1997 (ITAA), and draws simile meaning to subsection 51(1) and 53 of the  Income Tax Assessment Act 1936. This section applies to taxpayers who claim a loss or an outgoing, whether or not one can account for income on the basis of either cash receipts or earnings.

Sec. 8.1 of the Income Tax Assessment Act 1997 (ITAA) an outgoing can be incurred in two ways or can be deducted from an assessable income under two conditions;

  1. If it is incurred in the process of gaining the assessable income; or
  2. If it is incurred in the process of carrying out a business that produces assessable income.

However, sect. 8.1(2) clarifies the nature of any outgoing limiting the extent to which it will be considered an outgoing.



Think about the range of activities you do each day and each week. Think about your studies and the kind of work that you will be engaged in. How many of these activities are influenced either directly or indirectly by the law? Now think of the impact of law on those engaged in engineering.

When you stop to think about it you might be surprised to find that the law and the legal system influences most of our activities. Although we are not necessarily conscious of the law and how it operates, its presence and influence are certainly evident in the society in which we live. The law comprises a vast body of legal rules and principles that have developed over time, and which are constantly evolving in order to guide and regulate human behaviour, activities and interaction.

The law also governs and controls activities in the workplace. Therefore it is necessary for students of engineering to have a basic understanding of and appreciation for the legal system, how the law operates and the extent to which the law impacts on and influences our activities. In this unit you will learn about the legal system and some of the basic areas of law such as contract law, tort (negligence) law, Australian Standards, Compliance Codes and intellectual property law among others which are directly relevant to the engineering context. We begin the unit with an introduction to the nature, definition and classification of law. This unit is not intended to be a generalist introductory law course but rather one that is specifically targeted at student engineers and as a consequence has a law related engineering focus.

Outline of WHS law in Queensland

Like other States and Territories in Australia, Queensland’s history of occupational health and safety legislation followed that of traditional British-style prescription and inspection until 1989, when the Workplace Health and Safety Act 1989 was enacted.

Prior to 1989, occupational health and safety in Queensland was regulated under the Factories and Shops Act 1960, the Inspection of Machinery Act 1951 and Construction Safety Act 1971. The disadvantages of these pieces of legislation were that they:

  • were prescriptive, and slow to adapt to industry (and consequently hazard) changes;
  • contained low penalties; and
  • relied heavily on inspections, rather than promoting a self-managed approach by industry and workplaces.

Criminal Law in Canada

Topic Discussion – Criminal Law in Canada Criminal law in Canada like in any other country is inclusive of the operation of penal institutions, criminal law, criminal procedures and evidence, and police investigation. In a more precise manner, the term Read More …

Media Law Matrix

Media Law Matrix . After reading Ch. 16 of the text, identify at least five laws relating to media regulation. Explain how the laws affect mass media and the public. Provide a brief description of ethical issues and considerations. Describe Read More …

Land Law – Mutuality Principle

Introduction -Land Law – Mutuality Principle Despite that majority of human laws are received with great contention among people, the mutuality principle has stood to be the most contested in the contemporary society. Many scholars and philosophers have offered opposing Read More …

Australian Administrative Law

Australian Administrative Law The Independent Broad-Based Anti-Corruption Commission of Victoria (IBAC) IBAC became the Victoria’s first ever anti-corruption commission which was fully operational as from February, 2013. Its core purpose is to enhance integrity reforms as well as assisting the Read More …


DQ 1Law. Mary is cutting weeds at her home. She is unable to trim some weeds she finds, because they grew between the rocks, so she removes the protective guard on the weed trimmer and trims the weeds. There are Read More …

Law and Society

Instructions to the paper are included in the file attached.


[btnsx id="136"]

business law

Unit II Assignment Case Analysis The Ford Pinto case is a well-known case that is often discussed in the context of business ethics. To summarize, Ford′s design of the Pinto′s fuel tank was defective, causing fires if the Pinto was involved in even minor rear-end collisions. Ford came to learn of the defect, but the company failed to correct it; Ford then predicted, based on a cost-benefit analysis, that it would cost more to repair the defect ($11 per vehicle, or $137 million total) than it would to pay for damages resulting from burn deaths, burn injuries, and burned vehicles ($47.5 million). Consider the Ford Pinto case in light of the who-how (WH) framework for business ethics. Would Ford′s decision to forego repairing the defective design comply with these ethical guidelines? If so, why? If not, then what actions should Ford have taken to satisfy them? Explain your reasoning. Your response to this question should be a minimum of 500 words. Cite any direct quotes or paraphrased material from outside sources. Use APA format.

[btnsx id="136"]