As children learn more about language, they use it more effectively to achieve their conversational goals. They choose appropriate speech acts, establish joint attention, contribute new information, take up information from others, and take turns. They learn how to enter an exchange among others from as young as age two. Their intrusions in ongoing exchanges typically contain new information. Planning an utterance takes time, and children learn to plan what to say so as to take turns on time. This can be tracked in their answers to yes/no and wh- questions, where they get faster with age. They plan pretend play, assigning roles, assigning actions, and also utterances for each character enacted. They track common ground and design referring expressions for their addressees, and they repeat new words to mark uptake. They distinguish requests from offers, and, on occasion, persist in making repeated requests themselves. They clarify what they mean when asked and offer spontaneous repairs as well. In all this, they track what the others in the exchange say and choose when to enter the exchange themselves.

Tax law contains a myriad of specific deduction provisions for particular kinds of expenditure that might not otherwise be deductible under the general deduction provision in s 8-1 ITAA97 discussed in Chapter 12. This chapter focuses on some common specific deduction provisions. A range of other specific deduction provisions are examined elsewhere in this book (eg Chapter 15 deals with specific deductions under the capital allowance regime and Chapter 19 deals with specific deductions for superannuation contributions). Like the general deduction provision, the specific deduction provisions operate subject to any provisions that deny or limit deductions. These provisions are discussed in Chapter 14.