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...Interpretation note no date july act income tax of section c subject allowance for future expenditure on contracts contents page preamble purpose background the law application a contract which commissioner is satisfied will be incurred in subsequent year assessment performing taxpayer s obligations under b terms was received such manner that allowed as deduction acquisition an asset to ceded warranty claims maintenance determination amount opinion relates advance does not exceed or accrued particular reversal prior other analysis by basis conclusion this unless context indicates otherwise means used finance still fulfilling and any word expression bears meaning ascribed it provides guidance when while only nature business may receives amounts anomaly arises one absence would fully taxable without non deductibility attributable most sections requiring actually before can addition e specifically prohibits carried reserve fund capitalised way inserted relief measure taxpayers because spe...