Q & A: Division 35 - Non-Commercial Loss Provisions

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Publication date: 01 May 02

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Abstract:
This month we outline the operation of the non-commercial loss provisions contained under Division 35 of the Income Tax Assessment Act 1997 ('Act') and present a case study illustrating its application.

Author profiles:

Keith James CTA
Keith is a Partner at Hall and Wilcox and is a member of the Taxation and Private Clients practice groups. Keith is a key figure in the tax advisory profession. He has been the Deputy Chair of the Board of Taxation since early 2011 and a member since 2004. His involvement has extended to Chairman of the Public Accountants Committee, Victorian President, National Councillor, Chairman of the Taxation Centre of Excellence and member of the National Tax Advisory Committee for CPA Australia. Keith was for many years a member of The Tax Institutes Victorian and National Education Committees. In October 2008 he was awarded a Meritorious Service Award by the Institute. Keith has had extensive experience in the construction and development fields. He is a director of Dennis Family Holdings.
Current at 17 October 2013
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Andy MILIDONI
Andy is a Solicitor at Hall & Wilcox Lawyers.
Current at March 2004
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