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Devil's in the detail : non-commercial business losses

Cassidy, Julie 2008, Devil's in the detail : non-commercial business losses, Journal of the Australasian Tax Teachers Association, vol. 3, no. 2, pp. 87-105.

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Title Devil's in the detail : non-commercial business losses
Author(s) Cassidy, Julie
Journal name Journal of the Australasian Tax Teachers Association
Volume number 3
Issue number 2
Start page 87
End page 105
Publisher Australasian Tax Teachers Association
Place of publication Sydney, N.S.W.
Publication date 2008
ISSN 1832-911X
Summary 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.
Language eng
Field of Research 180125 Taxation Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2008
Copyright notice ©2008, ATTA
Persistent URL http://hdl.handle.net/10536/DRO/DU:30017643

Document type: Journal Article
Collections: Law
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.