Devil's in the detail : non-commercial business losses
| Data(s) |
01/01/2008
|
|---|---|
| Resumo |
When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income.<br /> |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Australasian Tax Teachers Association |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30017643/cassidy-devilsinthedetail-2008-1.pdf http://www.atax.unsw.edu.au/atta/jatta/jattavol3no2/2_JATTA_vol3_no2.pdf |
| Direitos |
2008, ATTA |
| Tipo |
Journal Article |
