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

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journal contribution
posted on 2008-01-01, 00:00 authored by Julie Cassidy
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.

History

Journal

Journal of the Australasian Tax Teachers Association

Volume

3

Issue

2

Pagination

87 - 105

Publisher

Australasian Tax Teachers Association

Location

Sydney, N.S.W.

ISSN

1832-911X

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2008, ATTA

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