25‑1 What this Division is about25‑1 What this Division is about

#### 25‑1 What this Division is about This Division sets out some amounts you can deduct. Remember that the general rules about deductions in Division 8 (which is about general deductions) apply to this Division. Table of sections Operative provisions 25‑5 Tax‑related expenses 25‑10 Repairs 25‑15 Amount paid for lease obligation to repair 25‑20 Lease document expenses 25‑25 Borrowing expenses 25‑30 Expenses of discharging a mortgage 25‑35 Bad debts 25‑40 Loss from profit‑making undertaking or plan 25‑45 Loss by theft etc. 25‑47 Misappropriation where a balancing adjustment event occurs 25‑50 Payments of pensions, gratuities or retiring allowances 25‑55 Payments to associations 25‑60 Parliament election expenses 25‑65 Local government election expenses 25‑70 Deduction for election expenses does not extend to entertainment 25‑75 Rates and land taxes on premises used to produce mutual receipts 25‑85 Certain returns in respect of debt interests 25‑90 Deduction relating to foreign non‑assessable non‑exempt income 25‑95 Deduction for work in progress amounts 25‑100 Travel between workplaces 25‑110 Capital expenditure to terminate lease etc. 25‑115 Deduction for payment of rent from land investment by operating entity to asset entity in relation to approved economic infrastructure facility 25‑120 Transitional—deduction for payment of rent from land investment by operating entity to asset entity 25‑125 COVID‑19 tests