Deferral of losses from non-commercial business activities
01 Apr 00 |
INVESTMENT & TAXATION BULLETIN
Issue: Vol 4, No 6
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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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