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Deferral of losses from non-commercial business activities

Publication date: 01 Apr 00 | Source: INVESTMENT & TAXATION BULLETIN

Issue: Vol 4, No 6

Pages: pp.62-68

Abstract:
New rules to defer certain taxpayer's deductions for non-commercial losses commence on 1 July 2000. The author examines these provisions, focussing on the exemptions on which investors and their advisors will need to concentrate.

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Author profile

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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