中国法律博客



Theft is not always theft … at least for tax purposes.

媒体来源: ChinaLegalBlog.com
2010-02-08

Australian tax law permits a deduction in taxable income where a taxpayer 's income is stolen. In particular,  section 25-45 of the Income Tax Assessment Act 1997 provides that a taxpayer can deduct a loss in respect of money if:

the taxpayer discovers the loss in the income year,
the loss was caused by theft, stealing, embezzlement, [...]